2016 Guide to RA 9178 BMBEs Act of 2002.pdf

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Guide to Republic Act No. 9178: “Barangay Micro Business Enterprises (BMBEs) Act of 2002”

UPDATED MAY 2016

PREFACE This primer provides quick and essential information on Republic Act No. 9178, other wise known as the “Barangay Micro Business Enterprises (BMBEs) Act of 2002.” The full text of R.A. 9178 and its implementing rules and regulations including the supplementary guidelines of clariﬁcations issued by concerned agencies are also provided for ready reference.

CONTENTS Q&A on the Republic Act No. 9178 (BMBEs Act of 2002) ..................... 1 Republic Act No. 9178: BMBEs Act of 2002 .............................................. 8 DTI Department Administrative Order No. 16-01 Series of 2016 Amending Article II, DAO No. 01 S. of 2003, on the IRR of R.A. No. 9178, and Rule 4, Sections 1(b)ii and Sec. 3 of the IRR of R.A. No. 10644 ............................................... 14 DTI Department Administrative Order No. 01 Series of 2003: Implementing Rules and Regulations of R.A. No. 9178 ................... 20 Republic Act No. 10644: Go Negosyo Act ............................................ 28 DTI Department Administrative Order No. 14-05 Series of 2015: Implementing Rules and Regulations of R.A. No. 10644 .................................................................................. 36 DOF Department Order No. 17-04: Guidelines to Implement the Registration of Barangay Micro Business Enterprises and the Availment of Tax Incentives under R.A. 9178................................................................... 44 BIR Revenue Memorandum Circular No. 40-2004: Circularizing the full Text of DOF Department Order No. 17-04 .................................................................................... 58 BIR Revenue Memorandum Circular No. 52-2004: Prescribing the Format of Sworn Afﬁdavit of DOF DO No.17-04 .................................................................................. 59 DOF Department Order No. 31-05: Simplifying the Documentation Requirements of BMBEs with Asset of P300,000 or Less, Amending for the Purpose Section 3, Rule 2 of DOF DO No. 17-04 ................................................................ 60 DOLE Department Order No. 45-03 Series of 2003: Guidelines for the Implementation of Section 8 of R.A. No. 9178 ........................................................................................ 63 NWPC Guidelines No. 1 Series of 2003: Guidelines on the Issuance of Wage Advisories for BMBEs ................................. 65 BSP Circular No. 374, Series of 2003 ....................................................... 68

DILG Memorandum Circular No. 2003-69: Implementation of R.A. No. 9178 .................................................................................... 71 DILG Memorandum No. 2003- 172: Clariﬁcation on the Implementation of Section 7 of the Rules and Regulations Implementing R.A. No. 9178 ........................................... 73 DTI Department Administrative Order No. 02 Series of 2006: Implementing guidelines for the Administration of the BMBE Development Fund Under Section 10 R.A. No. 9178 ........................................................................................ 75 Directory of DTI Provincial Ofﬁces .......................................................... 84

Q &A on Republic Act No. 9178 Barangay Micro Business Enterprises (BMBEs) Act of 2002

1. What is the law all about? The “BMBEs Act of 2002” encourages the formation and growth of Barangay micro business enterprises by granting them incentive and other beneﬁts. The Act was signed into law by President Gloria Macapagal-Arroyo on 13 November 2002. Its Implementing Rules and Regulations (IRR) which was issued on 7 February 2003, as DTI Department Administrative Order No. 1 Series of 2003, was published twice in the February 11 and 26, 2003 issue of the Manila Bulletin. A BMBE is deﬁned as any business enterprise engaged in production, processing or manufacturing of products, including agro-processing, as well as trading and services, with total assets of not more than P3 million. Such assets shall include those arising from loans but not the land on which the plant and equipment are located. For the purpose of the Act, “services” shall exclude those rendered by any one, who is duly licensed by the government after having passed a government licensure examination, in connection with the exercise of one’s profession (e.g. Accountant, Lawyer, Doctor, etc.) The DOF Department Order No. 17-04 also provides that, an enterprise can only qualify for registration if its not a branch, subsidiary, division or ofﬁce of a large scale enterprise and its policies and business modus operandi are not determined by a large scale enterprise or by persons who are not owners or employees of the enterprise (i.e., franchises).

2. What is the objective of the law? BMBEs are essential to the country’s economic development since they effectively serve as seedbeds of Filipino entrepreneurial talent. Thus, the Act primarily aims to integrate micro enterprises in the informal sector into the mainstream economy. Strengthening BMBEs would mean more jobs and livelihood, and a better quality of life for Filipinos.

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3. What are the incentives granted to BMBEs? Registered BMBEs can avail of the following incentives: • income tax exemption from income arising from the operations of the enterprise; • exemption from the coverage of the Minimum Wage Law (BMBE employees will still receive the same social security and health care beneﬁts as other employees); • priority to a special credit window set up speciﬁcally for the ﬁnancing requirements of BMBEs; and • technology transfer, production and management training, marketing assistance programs for BMBE beneﬁciaries. The LGUs are also encouraged either to reduce the amount of local taxes, fees and charges imposed or to exempt the BMBEs from local taxes, fees and charges.

4. What is the status of the Special Credit Window for registered BMBEs? The Bangko Sentral ng Pilipinas issued on 11 March 2003, Circular No. 374, s2003, Implementing Rules and Regulations of Section 9 (Credit Delivery) of RA No. 9178. The guidelines provide instructions for the government ﬁnancial institutions to set up the special credit window that will service the credit needs of BMBEs either through retail or wholesale lending. However, it was gathered from the brieﬁng sessions conducted by DTI regional ofﬁces that the special credit window for BMBEs is not available in their areas. The GFIs also took the option of wholesaling their funds to ﬁnancial institutions (FIs) like rural banks. This apparently makes the BMBE facility, wholesaled to FIs, still not accessible to the micro enterprises, since FIs apply the usual procedures and interest charges to BMBEs.

5. What are the agencies mandated to provide assistance in the areas of technology transfer, production and management training, marketing assistance? The agencies concerned are the following: • Department of Trade and Industry (DTI) • Department of Science and Technology (DOST) • University of the Philippines-Institute for Small Scale Industries (UP-ISSI) 2

• • •

Cooperative Development Authority (CDA) Technical Education and Skills Development Authority (TESDA) Technology and Livelihood Resource Center (TLRC)

6. What are the funding agencies designated to set up the special credit window for registered BMBEs? The following government ﬁnancial institutions will provide a special credit window for BMBEs: • Land Bank of the Philippines; • Development bank of the Philippines; • Small Business Guarantee and Finance Corporation; • People’s Credit and Finance Corporation; • Quedan and Rural Credit Guarantee Corporation; • Government Service Insurance System (for members only); and • Social Security System (for members only)

7. Who may avail of the special credit window for BMBEs? Only registered BMBes may take advantage of the credit facility and other beneﬁts granted under the law. This means that the enterprise must ﬁrst have a Certiﬁcate of Authority which authorizes it to operate as a BMBE.

8. How does one register as a BMBE? Based on the revised guidelines issued by the DTI under DTI DAO No. 16-01, Series of 2016, any person, natural or juridical, such as partnership, corporation, association and cooperative, having the qualiﬁcations and none of the disqualiﬁcations shall be eligible to register as BMBEs. A person applying to be registered as a BMBE shall meet the following qualiﬁcations: a) With an asset of not more than Three Million PESOS (PhP3,000,000.00) excluding land; b) Engaged in the production, processing or manufacturing of products or commodities, including agro-processing, trading a and services; c) Registered with the Department of Trade and Industry for sole proprietorships; for juridical persons: with the Securities and Exchange Commission (SEC), for corporations, partnerships and associations; and with the Cooperative Development

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Authority for cooperatives. However, entities rendering services in connection with the exercise of one’s profession by a person duly licensed by the government after having passed a government licensure examination are disqualiﬁed from applying for BMBE Certiﬁcate of Authority. Applications for BMBE Certiﬁcate of Authority shall be ﬁled with the Negosyo Centers established in each province, city or municipality, or in the DTI ofﬁces where Negosyo Centers have not been set up. The following shall be submitted in support of the duly ﬁlled up BMBE application form: a) Certiﬁcate of Business Name Registration from the Department of Trade and Industry (DTI), or b) Certiﬁcate of Registration from the Securities and Exchange Commission (SEC), or c) Certiﬁcate of Registration from the Cooperative Development Authority (CDA).

9. What is the procedure for registration? The applicant shall follow the steps herein enumerated in applying for BMBE Certiﬁcate of Authority (CA): 1. 2.

3.

Accomplish and ﬁle the application form for BMBE Certiﬁcate of Authority; The DTI, through the Negosyo Center, evaluates the application for purposes of determining the eligibility and qualiﬁcations as a BMBE; The DTI, after ﬁnding the applicant to be eligible and qualiﬁed, issues the BMBE Certiﬁcate of Authority within ﬁfteen (15) working days from receipt of application with complete requirements; otherwise, the BMBE Certiﬁcate of Authority shall be deemed approved (where in such cases it becomes ministerial on the part of DTI to issue the BMBE Certiﬁcate of Authority).

10. What is the validity period of the BMBE Certiﬁcate of Authority registration? The BMBE Certiﬁcate of Authority shall be effective for a period of two (2) years commencing from the date of issuance. The CA may be renewed for the same period of two (2) years and every two (2) 4

years thereafter subject to the applicant’s continued compliance with the eligibility requirements prescribed by law and DTI DAO No. 16-01 Series of 2016.

11. How much will it cost to register? The registration and issuance of the CA shall be free of charge.

12. How can a BMBE avail of the exemption from the coverage of the minimum wage law? Once a BMBE is registered and issued with a Certiﬁcate of Authority, it is automatically exempted from the minimum wage law.

13. What is the effect of the law on wages of existing/ newly hired employees? Existing employees shall continue to receive their wages, allowances, and other beneﬁts. On the other hand, wages of employees hired by BMBEs after the latter’s registration shall be exempted from the coverage of the minimum wage law. BMBE workers shall continue to be covered by applicable labor laws and regulations, including the non-diminution rule on existing wages and beneﬁts.

14. Is the exemption from the coverage of the minimum wage law prospective in nature? Yes. The rule is that laws shall have prospective application only. Thus, an enterprise’s exemption from the coverage of the minimum wage law can only be applied to employees hired after its registration as a BMBE.

15. How much should a BMBE worker be paid for his services? It depends between the employer and the worker. mutually agree on the acceptable wage rate.

They shall

16. What are the steps in availing of the Income Tax Exemption? The BMBE registers with the BIR Revenue District Ofﬁce (RDO) where the principal ofﬁce or place of business is located and its submission of the necessary documents.

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17. What are the documents to be submitted to the BIR to avail of Income Tax Exemption? a. b. c. d. e.

Copy of the BMBE’s Certiﬁcate of Authority Sworn Statement of Assets of the BMBE and/or its afﬁliates, supported by pertinent documents Certiﬁed list of branches, sales outlets, places of production, warehouses and storage facilities Certiﬁed list of afﬁliates Latest audited Financial Statement or Account Information Form or its equivalent

18. What document should be ﬁled with BIR by an income tax exempt BMBE? In lieu of an income tax return, an income tax exempt BMBE is required to submit an Annual Information Return. This is ﬁled on or before the 15th day of the 4th month after the close of the taxable year with an Account Information Form, which contains data from its ﬁnancial statement and Sworn Statement of Assets Owned and/or Used.

19. Is the Income Tax Exemption privilege of a BMBE irrevocable? No. The income tax exemption privilege of a BMBE may be revoked for any of the following reasons: a. b. c. d. e. f. g. h. i.

Transfer of place of business; Value of its total assets exceeds P3M; Voluntary surrender of the Certiﬁcate of Authority; Death of the registered individual owner of the BMBE; violation or non-compliance with the provisions of R.A. 9178; Merger or consolidation with an entity which is not eligible to be a BMBE; Sale or transfer of the BMBE, if it is a sole proprietorship without prejudice to the transferee applying for registration; Submission of fake or falsiﬁed documents; Retirement from business, or cessation/suspension of operations for one year; and Making false or omitting required declarations or statements.

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19. Does the BMBE have to report any change in the status of its ownership structure? The BMBE shall report to the DTI through the Negosyo Center of any change in the status of its ownership structure and shall surrender the original copy of the BMBE Certiﬁcate of Authority for notation.

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Congress of the Philippines TWELFTH CONGRESS

Second Regular Session REPUBLIC ACT NO. 9178 AN ACT TO PROMOTE THE ESTABLISHMENT OF BARANGAY MICRO BUSINESS ENTERPRISES (BMBEs), PROVIDING INCENTIVES AND BENEFITS THEREFOR, AND FOR OTHER PURPOSES

Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled: PRELIMINARY PROVISIONS SEC. 1. Short Title. – This Act shall be known as the “Barangay Micro Business Enterprises (BMBEs) Act of 2002”. SEC. 2. Declaration of Policy. – It is hereby declared to be the policy of the State to hasten the country’s economic development by encouraging the formation and growth of barangay micro business enterprises which effectively serve as seedbeds of Filipino entrepreneurial talents, and integrating those in the informal sector with the mainstream economy, through the rationalization of bureaucratic restrictions, the active intervention of the government specially in the local level, and the granting of incentives and beneﬁts to generate much-needed employment and alleviate poverty. SEC. 3. Deﬁnition of Terms. – As used in the Act, the following terms shall mean: (a) “Barangay Micro Business Enterprise,” hereinafter referred to as BMBE, refers to any business entity or enterprise engaged in the production, processing or manufacturing of products or commodities, including agro-processing, trading and services, whose total assets including those arising from loans but exclusive of the land on which the particular business entity’s ofﬁce, plant and equipment are situated, shall not be more than Three Million Pesos (P3,000,000.00).The above deﬁnition shall be subject to review and upward adjustment by the SMED Council, as mandated under Republic Act No. 6977, as amended by Republic Act No. 8289. For the purpose of the Act, “services” shall exclude those rendered by anyone, who is duly licensed by the government after having passed 8

a government licensure examination, in connection with the exercise of one’s profession. (b) “Certiﬁcate of Authority” is the certiﬁcate issued granting the authority to the registered BMBE to operate and be entitled to the beneﬁts and privileges accorded thereto. (c) “Assets” refers to all kinds of properties, real or personal, owned by the BMBE and used for the conduct of its business as deﬁned by the SMED Council: Provided, That for the purpose of exemption from taxes and fees under the Act, this term shall mean all kinds of properties, real or personal, owned and/or used by the BMBE for the conduct of its business as deﬁned by the SMED Council. (d) “Registration” refers to the inclusion of BMBE in the BMBE Registry of a city or municipality. (e) “Financing” refers to all borrowings of the BMBE from all sources after registration. REGISTRATION AND OPERATION OF BMBEs SEC. 4. Registration and Fees. – The Ofﬁce of the Treasurer of each city or municipality shall register the BMBEs and issue a Certiﬁcate of Authority to enable the BMBE to avail of the beneﬁts under this Act. Any such application shall be processed within ﬁfteen (15) working days upon submission of complete documents. Otherwise, the BMBEs shall be deemed registered. The Municipal or City Mayor may appoint a BMBE Registration Ofﬁcer who shall be under the Ofﬁce of the Treasurer. Local government units (LGUs) are encouraged to establish a One-StopBusiness Registration Center to handle the efﬁcient registration and processing of permits/licenses of BMBEs. Likewise, LGUs shall make a periodic evaluation of the BMBEs’ ﬁnancial status for monitoring and reporting purposes. The LGUs shall issue the Certiﬁcate of Authority promptly and free of charge. However, to defray the administrative costs of registering and monitoring the BMBEs, the LGUs may charge a fee not exceeding One Thousand Pesos (P1,000.00). The Certiﬁcate of Authority shall be effective for a period of two (2) years, renewable for a period of two (2) years for every renewal. As much as possible, BMBEs shall be subject to bureaucratic requirements and reasonable fees and charges.

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SEC. 5 Who are Eligible to Register. – Any person, natural or juridical, or cooperative, or association, having the qualiﬁcations as deﬁned in Section3(a) hereof may apply for registration as BMBE. SEC. 6. Transfer of Ownership. – The BMBE shall report to the city or municipality of any change in the status of its ownership structure, and shall surrender the original copy of the BMBE Certiﬁcate of Authority for notation of the transfer. INCENTIVES AND BENEFITS SEC. 7. Exemption from Taxes and Fees. – All BMBEs shall be exempt from income tax for income arising from the operations of the enterprise. The LGUs are encouraged either to reduce the amount of local taxes, fees and charges imposed or to exempt the BMBEs from local taxes, fees and charges. SEC. 8. Exemption from the Coverage of the Minimum Wage Law. – The BMBEs shall be exempt from the coverage of the Minimum Wage Law: Provided, That all employees covered under this Act shall be entitled to the same beneﬁts given to any regular employee such as social security and healthcare beneﬁts. SEC. 9. Credit Delivery.– Upon the approval of this Act, the Land Bank of the Philippines (LBP), the Development Bank of the Philippines (DBP), the Small Business Guarantee and Finance Corporation (SBGFC), and the People’s Credit and Finance Corporation (PCFC) shall set up a special credit window that will service the ﬁnancing needs of BMBEs registered under this Act consistent with the Bangko Sentral ng Pilipinas (BSP) policies, rules and regulations. The Government Service Insurance System (GSIS) and Social Security System (SSS) shall likewise set up a special credit window that will serve the ﬁnancing needs of their respective members who wish to establish a BMBE. The concerned ﬁnancial institutions (FIs) are encouraged to wholesale the funds to accredited private ﬁnancial institutions including community-based organizations such as credit, cooperatives, non-government organizations (NGOs) and people’s organizations, which will in turn, directly provide credit support to BMBEs. All loans from whatever sources granted to BMBEs under this Act shall be considered as part of alternative compliance to Presidential Decree No. 717,otherwise known as the Agri-Agra Law, or to Republic Act No. 6977, known as the Magna Carta for Small and Medium Enterprises, as amended. For purposes of compliance with Presidential Decree No. 717 and Republic Act No. 6977,as amended, loans granted to BMBEs under this Act shall be computed at twice the amount of the 10

face value of the loans. Any existing laws to the contrary notwithstanding, interests, commissions and discounts derived from the loans by the LBP, DBP, PCFC and SBGFC granted to BMBEs as well as loans extended by the GSIS and SSS to their respective member- employees under this Act shall be exempt from gross receipts tax (GRT). To minimize the risks in lending to the BBEs, the SBGFC and the Quedan and Rural Credit Guarantee Corporation (QUEDANCOR) under the Department of Agriculture, in case of agribusiness activities, shall set up a special guarantee window to provide the necessary credit guarantee to BMBEs under their respective guarantee programs. The LBP, DBP, PCFC, SBGFC, SSS, GSIS, and QUEDANCOR shall annually report to the appropriate Committees of both Houses of Congress on the status of the implementation of this provision. The BSP shall formulate the rules for the implementation of this provision and shall likewise establish incentive programs to encourage and improve credit delivery to the BMBEs. SEC. 10. Technology Transfer, Production and Management Training, and Marketing Assistance. – A BMBE Development Fund shall be set up with an endowment of Three Hundred Million Pesos (P300,000,000.00) from the Philippine Amusement and Gaming Corporation (PAGCOR) and shall be administered by the SMED Council. The Department of Trade and Industry (DTI), the Department of Science and Technology (DOST), the University of the Philippines Institute for Small Scale Industries (UP ISSI), Cooperative Development Authority (CDA), Technical Education and Skills Development Authority (TESDA), and Technology and Livelihood Resource Center (TLRC) may avail of the said Fund for technology transfer, production and management training and marketing assistance to BMBEs. The DTI, in coordination with the private sector and non-government organizations (NGOs), shall explore the possibilities of linking or matching-up BMBEs with small, medium and large enterprises, and likewise establish incentives therefor. The DTI, in behalf of the DOST, UP ISSI, CDA, TESDA and TLRC shall be required to furnish the appropriate Committees of both Houses of Congress a yearly report on the development and accomplishments of their projects and programs in relation to technology transfer, production and management training and marketing assistance

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extended to BMBEs. SEC. 11. Trade and Investment Promotion. – The data gathered from business registration shall be made accessible to and shall be utilized By private sector organizations and non-government organizations for purposes of business matching, trade and investment promotion. INFORMATION DISSEMINATION SEC. 12. Information Dissemination. – The Philippine Information Agency (PIA), in coordination with the Department of Labor and Employment (DOLE), the DILG and the DTI, shall ensure the proper and adequate information dissemination of the contents and beneﬁts of this Act to the general public especially to its intended beneﬁciaries speciﬁcally in the barangay level. PENALTY SEC. 13. Penalty. – Any person who shall willfully violate any provision of this Act or who shall in any manner commit any act to defeat any provision oft his Act shall, upon conviction, be punished by a ﬁne of not less than Twenty-ﬁve Thousand Pesos (P25,000.00) but not more than Fifty Thousand Pesos (P50,000.00) and suffer imprisonment of not less than six (6) months but not more than two (2) years. In case of non-compliance with the provisions of Section 9 of the Act, the BSP shall impose administrative sanctions and other penalties on the concerned government ﬁnancial institutions, including a ﬁne of not less than Five Hundred Thousand Pesos (P500,000.00). MISCELLANEOUS PROVISIONS SEC. 14. Annual Report. – The DILG, DTI, and BSP shall submit an annual report to the Congress on the status of the implementation of the Act. SEC. 15. Implementing Rules and Regulations. – The Secretary of the Department of Trade and Industry, in consultation with the Secretaries of the DILG, DOF, and the BSP Governor shall formulate the necessary rules and regulations to implement the provisions of this Act within ninety (90) days after its approval. The rules and regulations issued pursuant to this section shall take effect ﬁfteen (15) days after its publication in a newspaper of general circulation. SEC. 16. Separability Clause. – If any provision or part hereof, is held invalid or unconstitutional, the remainder of the law or the provision not 12

otherwise affected shall remain valid and subsisting. SEC.17. Repealing Clause. – Existing laws, presidential decrees, executive orders, proclamations or administrative regulations that are inconsistent with the provisions of this Act are hereby amended, modiﬁed, superseded or repealed accordingly. SEC. 18. Effectivity. – The Act shall take effect ﬁfteen (15) days after its publication in the Ofﬁcial Gazette or in at least two (2) newspapers of general circulation. Approved,

(Sgd.) JOSE DE VENECIA JR.

(Sgd.) FRANKLIN M. DRILON

Speaker of the House of Representative

President of the Senate

This Act, which is a consolidation of Senate Bill No. 1855 and House Bill No. 4871 was ﬁnally passed by the Senate and the House of Representatives on October 24, 2002 and October 23, 2002, respectively. (Sgd.) ROBERTO P. NAZARENO

(Sgd.) OSCAR G. YABES

Secretary General House of Representatives

Secretary of the Senate

Approved: November 13, 2002 (Sgd.) GLORIA MACAPAGAL-ARROYO President of the Philippines

(Published in Manila Times & Today, November 19, 2002 and in the Ofﬁcial Gazette January 27, 2003)

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DEPARTMENT ADMINISTRATIVE ORDER NO. 16-01 Series of 2016. ______________________________________________________________________ Subject: Amending Article II, DAO No. 01 S. of 2003, on the Implementing Rules and Regulations of Republic Act No. 9178, otherwise known as the Barangay Micro Business Enterprises Act of 2002, and Rule 4, Sections 1(b)ii and Sec. 3 of the Implementing Rules and Regulations of RA No. 10644, otherwise known as the Go Negosyo Act

WHEREAS, the “BMBES Act of 2002” was issued on November 13, 2002 and Implementing Rules and Regulations thereof was issued on February 7, 2003 as “DTI Department Administrative Order No. 1, Series of 2003”;

WHEREAS, DTI, through the Bureau of Small and Medium Enterprise Development (BSMED), is mandated to promote and develop Micro, Small and Medium Enterprises (MSMEs) in the country by initiating and implementing programs and projects addressing the speciﬁc needs of the MSMEs in areas concerning entrepreneurship development, institutional strengthening, and productivity improvement. Further, it is tasked to review and formulate policies and strategies geared towards the advancement of MSMEs. WHEREAS, Republic Act No. 10644, otherwise known as “Go Negosyo Act”, provided for the establishment of Negosyo Centers in all provinces, cities and municipalities nationwide; and for a uniﬁed and simpliﬁed business registration; WHEREAS, under the Go Negosyo Act, the DTI through the Negosyo Center in the city/municipal level, shall have the sole power to issue the Certiﬁcate of Authority (CA) for BMBEs to avail of the beneﬁts provided by RA No. 9178;

WHEREFORE, this Department Administrative Order is hereby issued to effectively and efﬁciently meet the objective/s of the BMBE Act of 2002 and the Go Negosyo Act: Section 1. Rule II of DAO No. 01, Series of 2003 dated February 7, 2003 on Registration of BMBE is hereby amended to read as follows: 14

“Sec. 3. Who are eligible to apply as BMBE. – Any person, natural or juridical, such as partnership, corporation, association, and cooperative having the qualiﬁcations and none of the disqualiﬁcations shall be eligible to register as BMBEs. Sec. 4. Qualiﬁcations of a BMBE. – A person applying to be registered as a BMBE shall meet the following qualiﬁcations: a) With an asset of not more than Three Million PESOS (PhP3,000,000.00) excluding land; b) Engage in the production, processing or manufacturing of products or commodities, including agro-processing, trading and services; c) Registered with the Department of Trade and Industry (DTI) for sole proprietorships; for juridical persons: with the Securities and Exchange Commission (SEC), for corporations and associations; and with the Cooperative Development Authority for cooperatives. However, entities rendering services in connection with the exercise of one’s profession by a person duly licensed by the government after having passed a government licensure examination are disqualiﬁed from applying for BMBE Certiﬁcate of Authority. Sec. 5. Place of Registration. – Applications for BMBE Certiﬁcate of Authority shall be ﬁled with the Negosyo Centers established in each province, city, or municipality or in the DTI ofﬁces where Negosyo Centers have not been set up. Sec. 6. Requirements for Registration. – The following shall be submitted in support of the duly ﬁlled up BMBE application form (see Annex “1”): a) Certiﬁcate of Business Name Registration from the Department of Trade and Industry (DTI), or b) Certiﬁcate of Registration from the Securities and Exchange Commission (SEC), or c)

Certiﬁcate of Registration from Development Authority (CDA).

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the

Cooperative

Sec. 7. Procedure for Registration.–The applicant shall follow the steps herein enumerated in applying for BMBE Certiﬁcate of Authority (CA): 1. Accomplish and ﬁle the application form for BMBE Certiﬁcate of Authority; 2. The DTI, through the Negosyo Center, evaluates the application for purposes of determining the eligibility and qualiﬁcation as a BMBE; 3. The DTI, after ﬁnding the applicant to be eligible and qualiﬁed, issues the BMBE Certiﬁcate of Authority (see Annex “2”) within ﬁfteen (15) working days from receipt of application with complete requirements, otherwise, the BMBE Certiﬁcate of Authority shall be deemed approved (where such case, it becomes ministerial on the part of the DTI to issue the BMBE Certiﬁcate of Authority). The BMBE Certiﬁcate of Authority shall be effective for a period of two (2) years commencing from the date of issuance. The CA may be renewed for the same period of two (2) years and every two (2) years thereafter subject to the applicant’s continued compliance with the eligibility requirements as prescribed by law and this DAO. Section 8. Fees and Charges.– The registration and issuance of the CA shall be free of charge. Section 9. Transfer of Ownership.– The BMBE shall report to the DTI through the Negosyo Center of any change in the status of its ownership structure and shall surrender the original copy of the BMBE Certiﬁcate of Authority for notation.” Section 2. Rule 4, Section 1(b) ii of DTI-DAO No. 14-5, Series of 2014 is hereby superseded by this DAO; Section 3.Use of the BMBE Fund.– Only the interest earnings as may be realized from the BMBE fund, it being given with an endowment, shall be used for technology transfer, production and management training, marketing assistance pursuant to RA No. 9178, the BMBEs Act of 2002, and as source of Start-up Fund for MSMEs pursuant to RA No. 10644 or the Go Negosyo Act. Section 4. Repealing Clause.– All orders, issuances, rules and 16

regulations pertaining to the registration of BMBEs that are inconsistent herewith are hereby repealed or modiﬁed accordingly. Section 5. Effectivity.– This Order shall take effect after ﬁfteen (15) days from its publication in a newspaper of general circulation. Issued this 22nd day of April 2016 in Makati City, Philippines. Approved

ADRIAN S. CRISTOBAL, JR. Secretary Department of Trade and Industry

Recommended by:

ZENAIDA C. MAGLAYA Undersecretary Regional Operations Group Department of Trade and Industry

Att.A/S

(Published in the Philippine Star on 11 May 2016.)

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DEPARTMENT ADMINISTRATIVE ORDER NO. 01 Series of 2003. SUBJECT:

Implementing Rules and Regulations of R.A. 9178, Otherwise known as the “Barangay Micro Business Enterprises (BMBEs) Act of 2002”

Pursuant to Sec. 15 of R.A. 9178, otherwise known as the “Barangay Micro Business Enterprises (BMBEs) Act of 2002”, and after consultation with the Department of the Interior and Local Government (DILG), the Department of Finance (DOF) and the Bangko Sentral ng Pilipinas (BSP), and other concerned agencies, the following rules and regulations governing BMBEs are hereby prescribed for the compliance, information and guidance of all concerned. I. PRELIMINARY PROVISIONS Sec. 1. Declaration of Policy. – As stated in Sec. 2 of R.A. 9178, it is the policy of the State to hasten the country’s economic development by encouraging the formation and growth of barangay micro business enterprises which effectively serve as seedbeds of Filipino entrepreneurial talents, and integrating those in the informal sector with the mainstream economy, through the rationalization of bureaucratic restrictions, the active intervention of the government specially in the local level, and the granting of incentives and beneﬁts to generate much-needed employment and alleviate poverty. Sec. 2. Deﬁnition of Terms. – When used herein, the term: a.

Act- shall refer to the “Barangay Micro Business Enterprises Act of2002”.

b.

Barangay Micro Business Enterprise (BMBE) – as deﬁned in Sec.3a of the Act, shall refer to any business entity or enterprise engaged in the production, processing or manufacturing of products or commodities, including agro-processing, trading and services, whose total assets including those arising from loans but exclusive of the land on which the particular business entity’s ofﬁce, plant and equipment are situated, shall not be more than Three Million Pesos(P3,000,000.00) subject to review and upward adjustment by the SMED Council, as mandated under Republic Act 6977, as amended by Republic Act 8289. A BMBE shall include any individual owning such business entity/ enterprise, partnership, cooperative, corporation, association or

20

other entity incorporated and/or organized and existing under Philippine laws; and registered with the ofﬁce of the treasurer of a city or municipality in accordance with this implementing rules and regulations. “Services” shall exclude those rendered by any one, who is duly licensed by the government after having passed a government licensure examination, in connection with the exercise of one’s profession as stated in Paragraph 2 Sec. 3(a), R.A. 9178. c.

Certiﬁcate of Authority (CA) – shall refer to the certiﬁcate issued to an applicant authorizing the same to operate as a BMBE and to be entitled to the beneﬁts and privileges accorded to a registered BMBE.

d. Assets – shall refer to all kinds of properties, real or personal, owned by the BMBE and used for the conduct of its business as deﬁned by the SMED Council: Provided, That for the purpose of exemption from taxes and fees under the Act, this term shall mean all kinds of properties, real or personal, owned and/or used by the BMBE for the conduct of its business as deﬁned by the SMED Council. e.

Registration – shall mean the inclusion of a BMBE in the BMBE Registry of a city or municipality.

f.

Financing – shall refer to all borrowings of the BMBE from all sources after registration.

II. REGISTRATION OF BMBE Sec. 3. Place of Registration.– The Ofﬁce of the Treasurer of each city or municipality shall register BMBEs and issue a Certiﬁcate of Authority (CA) to enable the BMBE to avail of incentives under the Act; Provided, That only one Certiﬁcate of Authority shall be issued for each BMBE and only by the Ofﬁce of the Treasurer of the city or municipality that has jurisdiction over the principal place of business of the BMBE. Sec. 4. Who are eligible to register. – Any person, natural or juridical, cooperative or association, having the qualiﬁcations herein below enumerated, may apply for registration as BMBE: a.

Have an asset size of not more than three million pesos (P3,000,000.00) excluding land, before applying for BMBE registration; and

21

b.

Engaged in the business activities as deﬁned in Sec. 2(b) of this IRR.

Sec. 5. Requirements for Registration. - The applicant for BMBE registration shall submit the duly ﬁlled up application (BMBE Form 01) in triplicate, signed by the owner or manager of the entity applying for registration. Sec. 6. Procedures for Registration. - The following are the procedures when applying for registration as BMBE: a.

An applicant for BMBE shall go to the Ofﬁce of the Municipal or City Treasurer where the business is located;

b.

The applicant shall accomplish BMBE Form 01 in triplicate and submit to the Ofﬁce of the Municipal or City Treasurer;

c.

The Municipal or City Treasurer evaluates the application. Application shall be processed within ﬁfteen (15) working days upon submission of complete documents. Otherwise, the BMBEs shall be deemed registered; and

d. A registered BMBE shall be issued a CA as proof of registration, which will be effective for a period of two (2) years, renewable for a period of two (2) years for every renewal. Sec. 7. Fees and Charges. – The LGUs shall issue the CA promptly and free of charge. However, to defray the administrative costs of registering and monitoring the BMBEs, the LGU may charge a fee not exceeding One Thousand Pesos (P1,000.00). Sec. 8. Transfer of Ownership. – The BMBE shall report to the city or municipality of any change in the status of its ownership structure, and shall surrender the original copy of the BMBE Certiﬁcate of Authority for notation of the transfer. III. INCENTIVES AND BENEFITS Sec. 9. Exemption from taxes and fees. – All BMBEs shall be exempted from income tax for income arising from the operation of the enterprise. The Local Government Units (LGUs) are encouraged either to reduce the amount of local taxes, fees and charges imposed or to exempt the BMBE from local taxes, fees and charges. Sec. 10. Exemption from the Coverage of the Minimum Wage Law. – The BMBEs shall be exempt from the coverage of the Minimum Wage Law: Provided, That all employees covered under the Act shall be

22

entitled to the same beneﬁts given to any regular employee such as social security and healthcare beneﬁts. Sec. 11. Credit Delivery. – As stated in Sec. 9 of the Act, the Land Bank of the Philippines (LBP), the Development Bank of the Philippines (DBP), Small Business Guarantee and Finance Corporation (SBGFC), and People’s Credit and Finance Corporation (PCFC) shall set up a special credit window that will service the ﬁnancing needs of BMBEs registered under the Act consistent with the BSP policies, rules and regulations. The Government Service Insurance System (GSIS) and Social Security System (SSS) shall likewise set up a special credit window that will serve the ﬁnancing needs of their respective members who wish to establish a BMBE. The concerned ﬁnancial institutions (FIs) are encouraged to wholesale the funds to accredited private ﬁnancial institutions including community-based organizations such as cooperatives, non-government organizations (NGOs) and people’s organizations, which will in turn, directly provide credit support to BMBEs. All loans from whatever sources granted to BMBEs under the Act shall be considered as part of alternative compliance to Presidential Decree No. 717, otherwise known as the Agri-Agra Law, or to Republic Act No. 6977, otherwise known as the Magna Carta for Small and Medium Enterprises, as amended. For purposes of compliance with Presidential Decree No. 717 and Republic Act No. 6977, as amended, loans granted to BMBEs under the Act shall be computed at twice the amount of the face value of the loans. Any existing laws to the contrary notwithstanding, interests, commissions and discounts derived from the loans by the LBP, DBP, PCFC and SBGFC granted to BMBEs as well as loans extended by the GSIS and SSS to their respective member- employees under the Act shall be exempt from gross receipts tax (GRT). To minimize the risks in lending to the BMBEs, the SBGFC and the Quedan and Rural Credit Guarantee Corporation (QUEDANCOR) under the Department of Agriculture, in case of agribusiness activities, shall set up a special guarantee window to provide the necessary credit guarantee to BMBEs under their respective guarantee programs. The LBP, DBP, PCFC, SBGFC, SSS, GSIS, and QUEDANCOR shall annually report to the appropriate Committees of both Houses of Congress on the status of the implementation of this provision. The BSP shall formulate the rules for the implementation of this provision and shall likewise establish incentive programs to encourage and improve credit delivery to the BMBEs.

23

Sec. 12. Technology Transfer, Production and Management Training, and Marketing Assistance. – BMBEs can avail of technology transfer, production, management training programs and marketing assistance of the DTI, DOST, UP-ISSI, CDA, TESDA, TLRC and other concerned agencies. Sec. 13. BMBE Development Fund. – As stated in Sec. 10 of the Act, a BMBE Development Fund shall be set up with an endowment of Three Hundred Million Pesos (P300,000,000.00) from the PAGCOR and shall be administered by the SMED Council. The DTI, DOST, UP ISSI, CDA, TESDA, and TLRC may avail of the said Fund for technology transfer, production and management training and marketing assistance to BMBEs. Sec. 14. Trade and Investment Promotion. – The data gathered from business registration shall be made accessible to and shall be utilized by private sector organizations and non-government organizations for purposes of business matching, trade and investment promotion. Sec. 15. One-Stop Business Registration Center. – LGUs are encouraged to establish a One-Stop Business Registration to handle the efﬁcient registration and processing of permits/licenses of BMBEs. IV. INFORMATION DISSEMINATION Sec. 16. Information Dissemination. –The Philippine Information Agency (PIA) in coordination with the concerned agencies (DOLE, the DILG, and the DTI) shall ensure the proper and adequate information dissemination of the contents and beneﬁts of the Act to the general public especially to its intended beneﬁciaries in the barangay level. V. PENALTY Sec. 17. Penalty. – Any person who shall willfully violate any provision of the Act or who shall in any manner commit any act to defeat any provision of the Act shall, upon conviction, be punished by a ﬁne of not less than Twenty-ﬁve Thousand Pesos (P25,000.00) but not more than Fifty Thousand Pesos (P50,000.00) and suffer imprisonment of not less than six (6) months but not more than two (2) years. In case of non-compliance with the provisions of Section 9 of the Act, the BSP shall impose administrative sanctions and other penalties on the concerned government ﬁnancial institutions, including a ﬁne of not less than Five Hundred Thousand Pesos (P500,000.00).

24

VI. MISCELLANEOUS PROVISIONS Sec. 18. Annual Report. –The DILG, DTI, and BSP shall submit Annual Reports to Congress on the status of the implementation of the Act. Sec. 19. Effectivity. – These rules shall take effect ﬁfteen (15) days after its publication in a newspaper of general circulation. APPROVED:

07 February 2003.

Secretary of Trade and Industry

(Published in Manila Bulletin February 11 and 26, 2003)

25

26

27

Congress of the Philippines Sixteenth Congress First Regular Session Begun and held in Metro Manila, on Monday, the twenty-second day of July, two thousand thirteen. REPUBLIC ACT NO. 10644 AN ACT PROMOTING JOB GENERATION AND INCLUSIVE GROWTH THROUGH THE DEVELOPMENT OF MICRO, SMALL AND MEDIUM ENTERPRISES

Be it enacted by the Senate and House of Representatives of the Philippines in Congress assembled: SECTION 1. Title. – This Act shall be known as the “Go Negosyo Act”. SEC. 2. Declaration of Policy. – It is hereby declared, the policy of the State to foster national development, promote inclusive growth, and reduce poverty by encouraging the establishment of micro, small and medium enterprises (MSMEs) that facilitate job creation, production and trade in the country. MSMEs increase income for poor households and build both business equity and personal assets over a period of time. To this end, the State shall develop plans and initiate means to ease the constraints on the establishment of MSMEs in order to rationalize the existing bureaucratic regulations, providing greater incentives and beneﬁts to MSMEs, and strengthening the Micro, Small and Medium Enterprise Development (MSMED) Council. SEC. 3. Establishment of Negosyo Centers. – There shall be established under the supervision of the Micro, Small and Medium Enterprise Development (MSMED) Council, a “Negosyo Center” in all provinces, cities and municipalities. The MSMED Council shall encourage public-private partnerships in the establishment and management of Negosyo Centers. In applicable areas, the existing MSME Centers shall continue to operate as Negosyo Centers subject to the provisions of this Act. The Negosyo Centers shall be responsible for promoting ease of doing business and facilitating access to services for MSMEs within its jurisdiction. The MSMED Council through the regional ofﬁces of the Department of Trade and Industry (DTI) shall perform oversight functions and shall assign personnel to fulﬁll the functions of the Negosyo Centers. SEC. 4. Functions of the Negosyo Centers. – Negosyo Centers shall have the following functions:

28

(a) Promote ease of doing business and access to services for MSMEs within its jurisdiction; (b) Coordinate and facilitate processes of government related to the set-up and management of MSMEs; (c) Accept and facilitate all registration application of MSMEs; (d) Coordinate with respective local government units (LGUs) and liaise with concerned government agencies to process the duly accomplished forms submitted by the MSMEs; (e) Integrate a uniﬁed business process system for MSMEs; (f) Monitor and recommend business-process improvement for MSMEs; (g) Encourage government institutions that are related to the business application process to help promulgate information regarding the Negosyo Center; (h) Provide information and services in training, ﬁnancing and marketing; (i) Support private sector activities relating to MSMEs development; (j) Co-organize with the local chambers of commerce and other business organizations a mentoring program for prospective and current entrepreneurs and investors; (k) Build local support networks and establish market linkages for MSME development; (l) Coordinate with schools and related organizations on the development of youth entrepreneurship program; (m) Encourage women entrepreneurship by giving women access to information, support, training, and credit facilities; (n) Facilitate access to grants and other forms of ﬁnancial assistance, shared service facilities and equipment, and other support for MSMEs; (o) Ensure management guidance, assistance and improvement of the working conditions of MSMEs; (p) Establish a databank which shall be a source of all information necessary for project monitoring, research and policy studies

29

and informal dissemination campaigns; (q) Map out all information and services essential to prospective entrepreneurs and prospective investors especially in key value chains and economic subsectors within its jurisdiction; (r) Establish a feedback mechanism among the MSMEs in the respective jurisdiction of Negosyo Centers, and (s) Conduct other programs or projects for entrepreneurial development in the country aligned with the MSMEs development plan. SEC. 5. Registration. – (a) Registration of MSMEs (1) A uniﬁed and simpliﬁed business registration form shall be developed by the DTI and shall be made available in all Negosyo Centers. The uniﬁed business registration form shall contain all necessary information for the business application process of MSMEs. The DTI shall be responsible for regularly updating and maintaining the uniﬁed business registration forms. (2) The Negosyo Centers of each city or municipality shall facilitate and expedite the business application process of MSMEs in coordination with the LGUs and other concerned agencies. (3) Should the concerned business permits and licensing ofﬁces fail to process the application within ﬁfteen (15) days, the MSME shall be deemed registered for a period of one (1) year: Provided, however. That within a period of thirty (30) days from the date of application of an MSME, any business permit or licensing ofﬁce shall have the authority to revoke the permit or license upon determination that an MSME has not met the requirements and qualiﬁcations imposed by the ofﬁce. (4) Thereafter, MSMEs shall renew their registration annually. (b) Certiﬁcate of Authority for Barangay Micro Business Enterprises (BMBEs) – The DTI, through the Negosyo Center in the city or municipal level, shall have the sole power to issue the Certiﬁcate of Authority for BMBEs to avail of the beneﬁts provided by Republic Act No. 9178, otherwise known as 30

“Barangay Micro Business Enterprises (BMBEs) Act of 2002”. Upon the approval of registration of the BMBE, the Negosyo Center shall issue the Certiﬁcate of Authority, renewable every two (2) years. The DTI, through the Negosyo Center may charge a fee which shall not be more than One thousand pesos (P1,000.00) to be remitted to the National Government. (c) Philippine Business Registry Databank – A Philippine Business Registry Databank (PBRD) shall be established under the DTI to serve as a repository of information of all business enterprises in the Philippines. SEC. 6. Eligibility. – Any person, natural or juridical, having the qualiﬁcations as deﬁned in Section 3(a) of Republic Act No. 9178 may apply for registration as MSME. SEC. 7. Start-up Funds for MSMEs. – Aside from the existing beneﬁts for MSMEs, the MSMED Council, through the DTI, the Department of Finance (DOF) and the appropriate ﬁnancing institutions, shall establish a Start-up Fund for MSMEs to be sourced from the MSME Development Fund and BMBE Fund to provide ﬁnancing for the development and promotion of MSMEs in priority sectors of the economy as speciﬁed in the MSMED Plan. SEC. 8. Technology Transfer, Production and Management Training, and Marketing Assistance. – The Negosyo Centers shall provide assistance to MSMEs in the availment of technology transfer, production and management training programs and marketing assistance of the DTI, Department of Science and Technology (DOST), University of the Philippines-Institute for Small-Scale Industries (UP-ISSI), Cooperative Development Authority (CDA), Technical Education and Skills Development Authority (TESDA) and other agencies concerned. SEC. 9. Composition of the Micro, Small and Medium Enterprises Development (MSMED) Council. – The members of the Council shall be the following: (a) The Secretary of Trade and Industry as Chair; (b) The Secretary of Agriculture; (c) The Secretary of the Interior and Local Government; (d) Three (3) representatives from the MSME sector to represent Luzon, Visayas and Mindanao with at least one (1) representative from the microenterprise sector:

31

(e) One (1) representative from the women sector designated by the Philippine Commission on Women; (f) One (1) representative from the youth sector designated by the National Youth Commission; and (g) The Chairman of Small Business Corporation. A. Advisory Unit. – There shall be an Advisory Unit to the Council, which shall consist of the following: (a) The Secretary of Science and Technology; (b) The Governor of the Bangko Sentral ng Pilipinas; (c) The President of the Land Bank of the Philippines; (d) The President of the Development Bank of the Philippines; (e) The Director General Development Authority;

of

the

National

Economic

and

(f) One (1) representative from the labor sector, to be nominated by accredited labor groups; (g) A representative from the private banking sector to serve alternatively between the chamber of thrift banks, and Rural Banker’s Association of the Philippines (RBAP); (h) A representative of organizations (NGOs);

the

microﬁnance

nongovernment

(i) A representative of the University of the Philippines-Institute for Small Scale Industries (UP-ISSI); and (j) The President of the Credit Information Corporation. The MSMED Council may consult the Advisory Unit in its regular meeting and other activities of the Council. However, no voting rights shall be granted to the members of the Advisory Unit. SEC. 10. Additional Functions of the MSMED Council. – Aside from its existing functions as mentioned under Section 7-B of Republic Act No. 9501, otherwise known as the “Magna Carta for Micro, Small and Medium Enterprises (MSMEs)”, the MSMED Council shall have the following additional functions: (a) Coordinating and Oversight Body for the Negosyo Center. – The 32

MSMED Council, through the DTI shall act as the coordinating and supervising body for all the agencies involved in the establishment and operation of the Negosyo Centers. Further, the MSMED Council shall monitor and assess the progress of the Negosyo Centers, which shall be included in its annual report submitted to the Congress. (b) Provision of a Compliance Guide. – For each rule or group of related rules issued by any government agencies for compliance by MSMEs, the Council shall publish compliance guidelines which shall be written in plain language or in the local dialect, if necessary. The Council shall prepare separate compliance guides covering groups or classes of similarly affected MSMEs and shall cooperate with industry associations to develop and distribute such compliance guides. The publication of each compliance guide shall include the posting of the guide in an easily identiﬁed location on the website of the agency, and distribution of the guide to known industry contacts, such as small entities, associations or industry leaders affected by the rule. The issuing government agency shall publish and disseminate the compliance rules within ninety (90) days from the date of issuance. (c) Conduct of Research on Women Entrepreneurship. – The Council shall conduct research to support women entrepreneurship including, but not limited to entrepreneurial behavior, barriers, participation and cessation rates, discriminatory practices and contribution to the national economy and growth. (d) Policy Formulation on Women Entrepreneurship. – The Council shall provide policy direction towards recognizing women’s propensity in doing business as well as establish linkages that will enable more opportunities for women to engage in entrepreneurship. (e) Development of Entrepreneurial Education and Training. – The MSMED Council shall develop, in coordination with the Department of Education, TESDA and CHED, a course curriculum or training program in entrepreneurship that will promote entrepreneurial culture and competence. Entrepreneurship shall be integrated in the curriculum of educational and training institutions in all levels. SEC. 11. Information Dissemination. – The Philippine Information

33

Agency, in coordination with the DTI and the Department of the Interior and Local Government (DILG), shall ensure the proper and adequate information dissemination of the contents and beneﬁts of this Act to pertinent media entities and all cities, municipalities and barangays. SEC. 12. Appropriations. – The amount necessary to carry initial implementation of this Act shall be sourced from the budget of DTI. Thereafter, such sums as may be necessary continued implementation of this Act shall be included succeeding General Appropriations. Act.

out the current for the in the

SEC. 13. Implementing Rules and Regulations. – The Secretary of the DTI, in consultation with appropriate agencies as may be deemed necessary, shall formulate the necessary rules and regulations to implement the provisions of this Act within ninety (90) days after its approval. The rules and regulations issued pursuant to this Section shall take effect ﬁfteen (15) days after its publication in a newspaper of general circulation. SEC. 14. Separability Clause. – If any provision of this Act shall be held unconstitutional, the remainder of this Act not otherwise affected shall remain in full force and effect. SEC. 15. Repealing Clause. – Section 4 of Republic Act No. 9178 is hereby repealed. Sections 7-A and 7-B of Republic Act No. 6977, as amended by Republic Act No. 8289 and Republic Act No. 9501, are hereby amended. Section 12 of Republic Act No. 9178 is also hereby amended. All other existing laws, presidential decrees, executive orders, proclamations or administrative regulations that are inconsistent with the provisions of this Act are hereby amended, modiﬁed or repealed accordingly. SEC. 16. Effectivity. – This Act shall take effect ﬁfteen (15) days after its publication in the Ofﬁcial Gazette or in a newspaper of general circulation. Approved,

34

This Act which is a consolidation of Senate Bill No. 2046 and House Bill No. 4595 was ﬁnally passed by the Senate and the House of Representatives on June 11, 2014 and June 10, 2014, respectively.

Approved:

35

Department Administrative Order No. 14-5 Series of 2014 IMPLEMENTING RULES AND REGULATIONS FOR REPUBLIC ACT NO. 10644: AN ACT PROMOTING JOB GENERATION AND INCLUSIVE GROWTH THROUGH THE DEVELOPMENT OF MICRO, SMALL AND MEDIUM ENTERPRISES, OTHERWISE KNOWN AS THE “GO NEGOSYO ACT”

The following rules and regulations implementing Republic Act No. 10644, otherwise known as the “Go Negosyo Act”, pursuant to Section 13 thereof, are hereby promulgated. RULE 1 Preliminary Provisions on Title and Construction and Interpretation SECTION 1. Title. These Rules shall be referred to as the “Implementing Rules and Regulations for Republic Act No. 10644” otherwise known as the “Go Negosyo Act” and for brevity, may be referred to as the IRR of the “Go Negosyo Act”. Sec. 2. Construction and Interpretation. These Rules shall be interpreted, construed and carried out pursuant to the intents and purposes of the Declaration of Policy of R.A. No. 10644 and which shall be made an integral part hereof. Sec. 3. Relation to other Laws on Micro, Small and Medium Enterprises (MSMEs). This IRR recognizes the existing policies of the State on MSMEs insofar as their provisions have not been amended or repealed by RA No. 10644, “Go Negosyo Act,” under the following laws: (a) Republic Act No. 9178, Barangay Micro Business Enterprises (BMBEs) Act of 2002; (b) Republic Act No. 6977, Magna Carta for Micro, Small and Medium Enterprises (MSMEs), as amended by Republic Act No. 8289 and Republic Act No. 9501; and (c) Other laws, insofar as their provisions have not been amended or repealed by R.A. No. 10644, the “Go Negosyo Act.”

36

RULE 2 Declaration of Policy and other General Policy Statements SECTION 1. Declaration of Policy. These rules and regulations shall be in accordance with the Declaration of Policy set forth in Section 2 of R.A. No. 10644. Sec. 2. Local Economic Development. In order to pursue the policies of the State as declared in Republic Act No. 10644, particularly with regard to inclusive growth and job generation, this IRR recognizes the imperatives of working with Local Government Units (LGUs) and other agencies and organizations, both in the public and private sectors towards Local Economic Development. To avoid duplication of efforts and to foster coordinated actions, all initiatives towards this end must ensure coordination and collaboration with existing structural mechanisms promoting MSMEs and entrepreneurship. RULE 3 Implementation of Provisions on Negosyo Centers SECTION 1. Establishment and Management of Negosyo Centers. The establishment and management of Negosyo Centers shall be in accordance with Section 3 of R.A. No. 10644. Sec. 2. Set-up and approval of a multi-phase plan for creation/ strengthening of Negosyo Center. (a) Within one hundred eighty (180) days from its reconstitution, the MSMED Council shall approve a multi-phase plan, for the establishment and management of the afore-mentioned Negosyo Centers. (b) The multi-phase plan shall consider the different modes of establishing the Negosyo Centers based on the needs of the MSMEs, as well as the capacities and capabilities of the LGUs and other necessary factors. (c) The multi-phase plan shall include the management structure and processes for the MSMED Council’s supervision of the Negosyo Centers. (d) The creation and roll-out of the multi-phase plan, and as envisioned under paragraph (b) hereof, Negosyo Centers shall continue to be established and perform their mandates without prejudice to the MSMED Plan.

37

Sec. 3. Public-Private Partnerships. The MSMED Council, in the national and local levels, shall encourage public-private partnerships in the establishment and management of Negosyo Centers. Section 4. Lead Role by LGU in creation of Negosyo Center. In cases where the province, city or municipality takes the lead role in the establishment and management of Negosyo Centers, the DTI, DILG and the LGA may offer assistance to the LGU in integrating this creation through the LGU’s Local Development and Investment Plan, Annual Investment Plan and other relevant executive and legislative issuances. Sec. 5. Operations of Existing SME Centers and National Economic Research and Business Assistance Center (NERBAC). In applicable areas, the existing SME Centers and NERBAC, administered by the DTI in provinces, cities and municipalities, if any, may be converted to Negosyo Centers subject to the provisions of this Act. Existing Regional NERBACs or SME Centers may be utilized as Negosyo Centers for the Provinces and Cities where they are physically located. Sec. 6. Functions of the Negosyo Centers. The Negosyo Centers shall have the following functions: (a) Business Registration Assistance i) Accept and facilitate all new registration and renewal application of MSMEs, including application for Barangay Micro-Business Enterprise (BMBE); ii) Coordinate with the respective local government units (LGUs) and liaise with concerned government agencies to process the duly accomplished forms submitted by the MSMEs; iii) Implement a uniﬁed business registration process preferably through automated systems such as the Philippine Business Registry (PBR); (b) Business Advisory Services i) Assist MSMEs in meeting regulatory requirements to start and maintain the business; ii) Build local support networks and establish market linkages for MSME development through the Micro, Small and Medium Enterprise Development (MSMED) Council and DTI; iii) Facilitate access to grants and other forms of ﬁnancial assistance, shared service facilities and equipment, and other

38

support for MSMEs through national government agencies (NGAs); iv) Ensure management guidance, assistance and improvement of the working conditions of MSMEs; v) Co-organize with the local chambers of commerce, other business organizations and government agencies, a mentoring program for prospective and current entrepreneurs and investors; vi) Conduct other programs or projects for entrepreneurial development in the country aligned with the MSMEs development plan. (c) Business Information and Advocacy i) Provide information and services in training, ﬁnancing, marketing and other areas as may be required by MSMEs; ii) Establish and maintain a databank which will support business information requirements of MSMEs; iii) Promote ease of doing business and access to services for MSMEs within its jurisdiction; iv) Support private development;

sector

activities

relating

to

MSMEs

v) Encourage government institutions that are related to the business application process to help promulgate information regarding the Negosyo Center; vi) Coordinate with schools and related organizations on the development of youth entrepreneurship program; vii) Encourage women entrepreneurship through access to information, training, credit facilities, and other forms of assistance. (d) Monitoring and Evaluation i) Monitor and recommend business-process improvement for MSMEs; ii) Establish a feedback mechanism among the MSMEs in the respective jurisdiction of Negosyo Centers.

39

(e) Perform such other functions that may be assigned by the MSMED Council as germane to RA 10644 and other related laws. RULE 4 Provisions on Micro, Small and Medium Enterprises SECTION 1. Registration. (a) Business Registration of MSMEs i) Creation of a uniﬁed business registration form. A uniﬁed and simpliﬁed business registration form shall be developed by the DTI, in coordination with the DILG and other relevant agencies, which shall have as basis the current form being used for the BPLS, and shall be made available in all Negosyo Centers and local government units. The DTI shall be responsible for regularly updating and maintaining the uniﬁed business registration forms which shall be made available electronically. ii) Timelines. Should the concerned business permits and licensing ofﬁces (BPLO) fail to process the application, within ﬁfteen (15) calendar days upon receipt of the BPLO, the MSME shall be deemed registered for a period of one (1) year: Provided, however, That within a period of thirty (30) calendar days from the date of application of an MSME with the BPLO, any business permit and licensing ofﬁce shall have the authority to revoke the permit or license upon determination that an MSME has not met the requirements and qualiﬁcations imposed by the ofﬁce. Provided, further, that the BPLO shall immediately inform the applicant by way of a written notice of revocation. (b) Registration of Barangay Micro Business Enterprises (BMBEs) The registration of Barangay Micro Business Enterprises (BMBEs) shall be in accordance with Section 5 (b) of R.A. No. 10644. The MSMED Council shall, through a resolution, provide guidelines for the issuance of the Certiﬁcate of Authority for BMBEs. (c) Philippine Business Registry Databank - The establishment of the “Philippine Business Registry Databank” shall be in accordance with Section 5 (c) of R.A. No. 10644. Sec. 2. Eligibility. The deﬁnition of eligibility under these IRR shall be in 40

accordance with the deﬁnition provided in Sec. 3. (a) of R.A. No. 9178. Sec. 3. Start-up Funds for MSMEs. The establishment of “Start-up Funds for MSMEs” shall be in accordance with Section 7 of R.A. 10644. The amount to be allocated for the Start-Up Fund and the guidelines for its use must be identiﬁed by the MSMED Council through a resolution. Sec. 4. Technology Transfer, Production and Management Training, and Marketing Assistance. The availment of technology transfer, production and management training and marketing assistance shall be done in accordance with Section 8 of RA 10644. The MSMED Council may, upon consultation with the above-mentioned agencies, issue a resolution on a Manual of Operations for this section speciﬁcally identifying the individual and collective roles of the abovementioned agencies. RULE 5 Micro, Small and Medium Enterprises Development Council SECTION 1. Composition of the Micro, Small and Medium Enterprises Development (MSMED) Council. The composition of the Micro, Small and Medium Enterprises Development (MSMED) Council shall be in accordance with Section 9 of R.A. No. 10644. Sec. 2. Additional Functions of the MSMED Council. The additional functions of the MSMED Council shall be in accordance with Sec. 10 of R.A. No. 10644. The MSMED Council shall, through a resolution, identify the other functions of the Regional and Provincial MSMED Councils to pursue the function as coordination and oversight body for the Negosyo Centers. RULE 6 Public Information Dissemination The Philippine Information SECTION 1. Information Dissemination. Agency (PIA), in coordination with the DTI and the DILG, shall ensure the proper and adequate information dissemination of the contents and beneﬁts of RA No. 10644 and this IRR to pertinent media entities and all cities, municipalities and barangays and widely to other stakeholders. To ensure wide dissemination to as many stakeholders as possible, the agencies concerned shall utilize electronic updates and posting in their respective websites and social media and provide leaﬂets or brochures which shall contain frequently asked questions.

41

RULE 7 Appropriations SECTION 1. Appropriations. The amount necessary to carry out the initial implementation of this Act shall be sourced from the current budget of the DTI. Thereafter, such sums as may be necessary for the continued implementation of this Act shall be included in the succeeding General Appropriations Act. The amount to be allocated shall include, but not be limited to, support for the provincial, city and municipal operations of the Negosyo Centers. RULE 8 Provision of Amendments to the IRR SECTION 1. Amendments to the IRR. In the event that amendments may be needed to this IRR, the BSMED shall submit the proposed amendments to the Secretary of Trade and Industry for approval. RULE 9 Transitory Provisions SECTION 1. Full Reconstitution of MSMED Council. The Secretary of the Department of Trade and Industry, as Chair of the MSMED Council, shall ensure that the MSMED Council as presently constituted shall meet to deliberate and act appropriately on policy and program matters, until such time that the MSMED Council is fully reconstituted pursuant to RA 10644. The presently constituted MSMED Council shall be limited to matters with identiﬁed timeframes, and urgent concerns from consultations for the formulation of this IRR, to ensure that there is no gap in policy and program formulation for the MSMEs. In this regard, the MSMED Council Chair shall ensure that the MSMED Council shall be reconstituted within sixty (60) days from the approval of this IRR. The Philippine Commission on Women (PCW) and the National Youth Commission (NYC) shall submit the names of their designated representatives before the scheduled reconstitution of the MSMED Council. Sec. 2. Constitution of the Advisory Unit. In order to ensure continuity in the support and assistance to the MSMEs, any current member of the MSMED Council whose representation has now been designated as being part of the Advisory Unit, will continue to be a member of the Advisory Unit until such time that the MSMED Council issues the relevant policy concerning the term of ofﬁce of each Advisory Unit member which are not ex-ofﬁcio in nature. 42

RULE 10 Final Provisions SECTION 1. Effectivity Clause. Pursuant to Section 13 of RA 10644, these Implementing Rules and Regulations formulated by the Secretary of the Department of Trade and Industry, in consultation with the appropriate agencies as may be deemed necessary, shall prescribe the implementation of the Act. Upon approval of the Secretary of Trade and Industry, these rules shall take effect within ﬁfteen (15) days from its publication in a newspaper of general circulation. Sec. 2. Separability Clause. If, for any reason, any section or provision of the herein “IRR” or application of such rules and regulations or provision to any person or circumstances is declared unconstitutional or invalid, the remainder of this “IRR of the Go Negosyo Act”, or application of such provisions to other circumstances, shall not be affected by such declaration. Sec. 3. Repealing Clause. Any provisions of the rules, regulations, codes, orders, resolutions, measures, and other policies or parts thereof issued and promulgated pursuant to RA 9178 and Republic Act No. 6977, as amended by Republic Act No. 8289 and Republic Act No. 9501, which are inconsistent with this “IRR of the Go Negosyo Act” are hereby superseded, repealed or amended accordingly. Issued this 19th day of December 2014 in Makati City, Philippines. ___________________________ GREGORY L. DOMINGO Secretary Department of Trade and Industry Recommended by: ____________________________ ZENAIDA CUISON-MAGLAYA Undersecretary Regional Operations Group Department of Trade and Industry ________________________ ATTY. WALFREDO C. BAYHON Director Legal Service Department of Trade and Industry

________________________ JERRY T. CLAVESILLAS Director III Bureau of Small and Medium Enterprise Development Department of Trade and Industry

(Published in Manila Bulletin, Philippine Daily Inquirer and Philippine Star on 29 December 2014)

43

Republic of the Philippines DEPARTMENT OF FINANCE Roxas Boulevard Corner Vito Cruz, Manila April 20, 2004 Department Order No. 17-04 GUIDELINES TO IMPLEMENT THE REGISTRATION OF BARANGAY MICRO BUSINESS ENTERPRISES AND THE AVAILMENT OF TAX INCENTIVES UNDER R.A. 9178, OTHERWISE KNOWN AS THE “BARANGAY MICRO BUSINESS ENTERPRISES (BMBEs) ACT OF 2002” RULE 1. PRELIMINARY PROVISIONS Section 1. Declaration of Policy. As stated in Section 2 of R.A. 9178 (the “Act”). it is the policy of the State to hasten the country’s economic development by encouraging the formation and growth of barangay micro business enterprises which effectively serve as seedbeds of Filipino entrepreneurial talents, and integrating those in the informal sector with the mainstream economy, through the rationalization of bureaucratic restrictions, the active intervention of the government specially in the local level, and the granting of incentives and beneﬁts to generate much-needed employment and alleviate poverty. Sec. 2. Supplementary Rules and Regulations. Pursuant to Section 15 of the Act, the Secretary of Trade and Industry issued Department Administrative Order No. 01, Series of 2003, prescribing the Rules and Regulations Implementing the Act (the “Implementing Rules”). Among others, the Implementing Rules provide: “Sec. 3. Place of Registration. – The Ofﬁce of the Treasurer of each City or Municipality shall register BMBEs and issue a Certiﬁcate of Authority (CA) to enable the BMBE to avail of incentives under the Act; Provided that only one Certiﬁcate of Authority shall be issued for each BMBE and only by the Ofﬁce of the Treasurer of the City or Municipality that has jurisdiction over the principal place of business of the BMBE.” x x x “Sec. 9. Exemption From Taxes and Fees. – All BMBEs shall be exempted from income tax for income arising from the operation of the enterprise.”

44

Interest, commissions and discounts derived from the loans by the Land Bank of the Philippines (LBP), Development Bank of the Philippines (DBP), People’s Credit and Finance Corporation (PCFC) and Small Business Guarantee and Finance Corporation (SBGFC) granted to BMBEs as well as loans extended by the Government Service Insurance System (GSIS) and Social Security System (SSS) to their respective member-employees under the Act shall also be exempt from gross receipts tax (“GRT”). Sec. 3. Objective. The Ofﬁce of the Treasurer and the Bureau of Internal Revenue are under the supervisory authority of the Department of Finance. Accordingly, this Department Order is hereby issued to provide guidelines and procedures in: (a)The registration of barangay micro business enterprises (BMBEs) by the Ofﬁce of the Treasurer of each city or municipality and the issuance of a Certiﬁcate of Authority; (b)The periodic evaluation of the BMBEs’ ﬁnancial status for monitoring and reporting purposes; (c)The exemption from income tax of BMBEs for income arising from the operations of the enterprise; and (d)The exemption from gross receipts tax (GRT) of interests, commissions and discounts derived from the loans by the LBP, DBP, PCFC and SBGFC granted to BMBEs as well as loans extended by the GSIS and SSS to their respective member-employees who wish to establish BMBEs. RULE 2. REGISTRATION OF BMBEs Sec.1. Who Can Register as a BMBE – One can register as a BMBE if it is a business entity or enterprise, whether operated as a sole proprietorship or a corporation, partnership, cooperative or association, organized/incorporated and existing under Philippine laws: (a)Engaged in the production, processing or manufacturing of products or commodities, including agro-processing, trading and services, and which activities are barangay-based and micro- business in nature and scope: Provided, That “services” shall exclude those rendered by (i) natural persons who are duly licensed by the government after having passed a government licensure examination in connection with the exercise of one’s profession, and (ii) juridical persons such as partnerships or corporations engaged in consultancy, advisory and similar services where the performance of such services

45

are essentially carried out through licensed professionals; and (b)Whose total assets, real or personal, inclusive of those arising from loans but exclusive of the land on which the particular business entity’s ofﬁce, plant and equipment are situated, shall not be more than Three Million Pesos (P3,000,000.00) or as may be adjusted by the Small and Medium Enterprises Development (SMED) Council as mandated under R.A. 6977 as amended by R.A. 8289: Provided, That for the purpose of registering as a BMBE, the assets must be owned and used for the conduct of its business as such BMBE. A business enterprise shall be considered “barangay-based” if (i) the majority of its employees are residents of the municipality where its principal place of business is located; or (ii) its principal activity consists in the application/use of a particular skill peculiar to the locality or of raw materials predominantly sourced from the area; or (iii) its business operations are conﬁned within the territorial jurisdiction of the municipality or LGU in which its principal place of business is located: Provided, however, That the enterprise may establish warehouses, buying stations, sales outlets, and booking or administrative ofﬁces anywhere in the Philippines, subject to pertinent rules and registration requirements of the concerned LGUs and other government agencies where such warehouses, outlets, stations or ofﬁces are established. It shall be considered “micro-business in nature and scope” if: (i) its principal activity is primarily for livelihood, or determined by the SMED Council or DTI as a priority area for development or government assistance; (ii) the enterprise is not a branch, subsidiary, division or ofﬁce of a large scale enterprise; and (iii) its policies and business modus operandi are not determined by a large scale enterprise or by persons who are not owners or employees of the enterprise. Sec. 2. Valuation of Assets – Cash consisting of Philippine currency shall be valued at actual currency value; if in foreign currency, it shall be valued at the ofﬁcial exchange rate as prescribed by the Bangko Sentral ng Pilipinas. Other assets shall be generally valued at acquisition or historical cost, net of a reasonable amount for depreciation as determined under GAAP if the asset is depreciable, or book value, whichever is higher. Real property shall be valued at acquisition cost, net of depreciation; however, if no sufﬁcient proof is submitted as to its acquisition cost, the same shall be valued at current zonal value as established by the BIR. Sec. 3. Documents to be Submitted by the Applicant-Business Entity or Enterprise – To determine the value of the assets of the business entity or enterprise applying for registration as a BMBE, the Ofﬁce of the

46

City or Municipal Treasurer shall require the submission of the following documents, together with the duly-accomplished Application for Registration or BMBE Form 01:

(a) For a new applicant: 1.

Registration as a business entity or enterprise from the appropriate government agency (e.g., Securities and Exchange Commission (SEC) registration in the case of corporation, partnership or association; Cooperatives Development Authority (CDA) registration in the case of cooperative; Department of Trade and Industry (DTI) business name registration in the case of sole proprietorship);

2.

Taxpayer Identiﬁcation Number (TIN);

3.

Certiﬁcate of Registration from the Bureau of Internal Revenue (BIR);

4.

Mayor’s Permit or City/Municipal Business Permit;

5.

Sworn afﬁdavit executed by the sole proprietor or the President of the enterprise, as the case may be, that the enterprise is barangay-based and micro-business in nature and scope, in substantially the form attached as Annex “A”;

6.

Sworn Statement of Assets and Liabilities showing the values of assets owned and to be used in the conduct of business, which shall be supported by pertinent information such as the date of acquisition, acquisition cost and depreciated value. In case of asset acquired during the year of registration, it shall be supported by any of the following: I) invoice II) ofﬁcial receipt III) contract document or deed

7.

Pictures of the place of business and its assets, other than cash, receivables and intangibles;

8.

Copy of Loan Contract/s, if any, and Duly-Notarized Certiﬁcation of Amortization Payments on the Loan; and

47

9.

Income Tax Return (ITR) with proof that it has been duly ﬁled with the BIR, including attachments, if any, (for an existing business only).

(b) For renewal of registration: 1.

Documents listed in Section 3(a)(1) to (8), inclusive; and

2.

Annual Information Return (for the year immediately preceding the renewal of registration) duly ﬁled with the BIR, together with its attachments.

The application for registration shall not be processed by the Ofﬁce of the Treasurer until all documentary requirements as above set forth have been submitted. Sec. 4. Veriﬁcation of Qualiﬁcations. – The City or Municipal Treasurer must conduct a veriﬁcation of the physical existence of the business and the true amount of its assets. A sworn certiﬁcation that such a veriﬁcation has been conducted shall be executed by the Treasurer and shall form part of the records of each application for registration. Sec. 5. Issuance of Certiﬁcation of Authority – After determining the eligibility of the business entity or enterprise, the Ofﬁce of the City or Municipal Treasurer shall register the business entity or enterprise as a BMBE and issue a Certiﬁcate of Authority using BMBE Form 02. The CA shall be effective for a period of two (2) years, subject, however, to Sec. 8 of this Rule, and renewable for a period of two (2) years for every renewal. The Treasurer shall indicate in the CA the date when the registration of the BMBE commences. The Ofﬁce of the Treasurer shall issue the CA promptly and free of charge, unless a fee therefore, not exceeding One Thousand Pesos (P1,000.00), is imposed by the LGU concerned through a properly enacted ordinance. Sec. 6. List of Registered BMBEs to be Furnished to the BIR. – The Ofﬁce of the City or Municipal Treasurer shall furnish the Revenue District Ofﬁcer/s of the Bureau of Internal Revenue (BIR) in the locality concerned, on a quarterly basis, using a form prescribed by the Bureau, a list of all registered BMBEs of good standing. The List of Registered BMBEs shall be one of the bases of the BIR in granting income tax exemption to a BMBE. Sec. 7. Periodic Evaluation – The Ofﬁce of the City or Municipal Treasurer shall conduct an evaluation and veriﬁcation of the BMBE’s 48

ﬁnancial status, including the actual amount and condition of its assets, for monitoring and reporting purposes within 30 days from the close of the year after a BMBE’s initial registration, and within 30 days from the close of each ensuing year. The evaluation and veriﬁcation of the BMBE’s ﬁnancial condition shall include, but not be limited to, the conduct of ocular inspection of the place of business including its assets. The respective ofﬁcials of the City or Municipal Treasurer conducting the veriﬁcation must have written authority from the City or Municipal Treasurer. The written authority should include, among others, the name of the ofﬁcial/s who will conduct the veriﬁcation, the address of the place of business to be veriﬁed, and the duration of the written authority, which should not exceed a period of one week from the date of its issuance. Sec. 8. Cancellation of Registration – The Ofﬁce of the City or Municipal Treasurer shall cancel the registration of a BMBE for cause, such as: (a) When the BMBE transfers its place of business to another locality; (b) When the value of its total assets as determined pursuant to this Order exceeds Three Million Pesos (P3,000,000.00); (c) When the BMBE voluntarily surrenders its Certiﬁcate Authority to the Ofﬁce of the City or Municipal Treasurer;

of

(d) In case of death of the registered individual owner of the BMBE, if it is a sole proprietorship; (e) In case of violation or non-compliance with the provisions of R.A. 9178, the Implementing Rules and this Order; (f) In case of merger or consolidation with an entity which is not eligible to be a BMBE; (g) In case of sale or transfer of the BMBE, if it is a sole proprietorship, without prejudice to the transferee applying for registration should it be qualiﬁed under the terms of this Order; (h) Submission of fake or false or falsiﬁed documents; (i) In case of retirement from business, or cessation/ suspension of operations for one year; and

49

(j) Making false statements.

or

omitting

required

declarations

or

In cases of (a) violation or non-compliance with the provisions of R.A. 9178, (b) submission of fake or falsiﬁed documents, and/or (c) making false or omitting required declarations or statements, the City or Municipal Treasurer should initiate the ﬁling of appropriate criminal complaints before the Ofﬁce of the Public Prosecutor. In a cancellation of registration, the BMBE shall surrender its Certiﬁcate of Authority to the Treasurer. The Treasurer shall immediately notify the BIR of any cancellation of registration of BMBE. Sec. 9 Special Window – The Ofﬁce of the City or Municipal Treasurer is hereby directed to provide and clearly identify a special window or desk where applications for registration as BMBEs should be ﬁled. RULE 3. GUIDELINES IN THE AVAILMENT OF INCOME TAX EXEMPTION Sec. 1. Exemption from Income Tax – A duly registered BMBE shall be exempt from income tax on income arising purely from its operations as such BMBE: Provided, That this income tax exemption shall not apply to the following: (a) Interest, including those from any currency bank deposit and yield or any other monetary beneﬁt from deposit substitutes and from trust funds and similar arrangements; (b) Royalties; (c) Prizes and other winnings; (d) Cash and/or property dividends; (e) Capital gains from the sale of shares of stock not traded through the stock exchange; (f) Capital gains from the sale or other disposition of real property; (g) The share of an individual in the net income after tax of an association, a joint account, or a joint venture or consortium;

50

(h) The share of an individual in the distributable net income after tax of a taxable partnership of which he is a partner; (i) Income from the practice of profession received directly from the clients or from the professional partnership of which the individual is a partner; (j) Compensation; and (k) All other forms of passive income and income from revenues not effectively connected with or arising from operations of the BMBEs as such. Sec. 2. Determination of the Value of Assets of the BMBE for Income Tax Exemption Purposes – For the purpose of exemption from income tax, the total assets of the BMBE, which shall not exceed Three Million Pesos (P3,000,000.00), shall include all kinds of properties, both personal properties and real properties (but excluding land on which the particular business entity’s ofﬁce, plant and equipment are situated) that are owned and used/to be used or even if not owned but used /to be used, by the BMBE and/or its afﬁliates for the conduct of its/their business/es: Provided, That the term ”afﬁliate” shall refer to any person or business enterprise/entity that, directly or indirectly through one or more intermediaries, controls or is controlled by, or is under common control with, the BMBE concerned. The rules provided in Sec. 36 (B) of the National Internal Revenue Code shall be used in determining whether such afﬁliation exists, and the rules prescribed in Sec. 127 (B) of the same Code for stock attribution shall be used in determining beneﬁcial ownership of an incorporated enterprise: Provided, further, That the value of the assets of the BMBE for the purpose of this Section shall be determined in accordance with the valuation rules set forth in Rule 2, Sec. 2 hereof. Sec. 3. Availment of Tax Incentives. – For purposes of availing of the tax incentives, the BMBE shall register as such BMBE with the BIR RDO where the principal ofﬁce or place of business of the BMBE is located. Its application for registration shall be supported by the following documents: a) Copy of the BMBE’s Certiﬁcate of Authority duly authenticated by the Ofﬁce of the City or Municipal Treasurer; b) Sworn Statement of the values of assets owned and/or used/to be used by the BMBE and/or its afﬁliates reﬂecting the current values thereof. The Sworn Statement shall be supported by pertinent information and documents such as:

51

1) Acquisition cost, date of acquisition and depreciated value for existing assets 2) Invoices and/or ofﬁcial receipts for newly-acquired assets not yet depreciated 3) Duly-notarized copy of Contract of Lease for assets used in the conduct of business covered by lease agreement; and 4) Copy of Loan Contract/s, if any, and Duly-Notarized Certiﬁcation of Amortization Payments on the Loan c) Certiﬁed list of branches, sales outlets, places of production, warehouse and storage places, or such other facility owned and/or operated by the BMBE indicating their respective addresses, whether located in the same municipality or city where the principal place of business is located, or elsewhere. d) Certiﬁed list of afﬁliates, indicating addresses, line of business and responsible ofﬁcers thereof; e) Latest Audited Financial Statement, or Account Information Form or its equivalent containing data lifted from audited ﬁnancial statements. If the BMBE is currently registered with the BIR under or pursuant to existing registration rules and regulations, its registration as a BMBE shall be duly recorded by the BIR in the pertinent registration ﬁle of the BMBE, and its registration certiﬁcate be accordingly amended to reﬂect its registration likewise as a BMBE. If the BMBE has not been registered under or pursuant to existing registration, the BMBE shall register for each type of internal revenue tax, except income tax, but including withholding taxes for which it is liable. For purposes of exemption from the creditable withholding tax on income payments, the BMBE shall furnish its customers with a certiﬁcate true copy of its amended BIR registration certiﬁcate. If a BMBE is also entitled to exemption from income tax under any law other than the Act, it shall so state this fact in its registration form and indicate whether it shall avail itself thereof or the privilege under the Act. The choice so made shall bind the BMBE for the entire period of validity of its registration with the BIR. No BMBE shall be allowed double or multiple availment of income tax exemption privileges. An annual registration fee in the amount of Five Hundred Pesos (P500.00) shall be paid by a BMBE upon its registration as such, and 52

every year thereafter on or before the last day of January: Provided, however, That a BMBE which is in the form of a cooperative or a marginal income earner as deﬁned in Revenue Regulation No. 11-2000 shall be exempt from payment of this registration fee. The registration fee shall be paid to an authorized agent bank (AAB) located within the revenue district or, in places where there are no AABs, to the Revenue Collection Ofﬁcer (RCO), or duly authorized Treasurer of the City or Municipality where the principal place of business is registered. Sec. 4 Filing of Annual Information Return – (a) Requirements. – Every BMBE entitled to full income tax exemption is required to ﬁle an Annual Information Return, together with an Account Information Form, or its equivalent, containing data lifted from audited ﬁnancial statements and a sworn statement of assets owned and/or used in business. (b) Where to File. – Except in cases where the Commissioner otherwise permits, the return shall be ﬁled with the Revenue District Ofﬁcer or the Revenue Collection Ofﬁcer or the duly authorized Treasurer of the city or municipality in which the BMBE has its principal place of business. (c) When to File. – The Return speciﬁed above shall be ﬁled on or before the ﬁfteenth (15th) day of the fourth month following the close of the taxable year. Sec. 5. Revocation of Income Tax Exemption Privilege – The BIR shall revoke the income tax exemption privilege of a BMBE for any of the causes set forth in Rule 2, Sec. 8 hereof. The BIR shall notify the BMBE in writing of its ﬁndings and require it to pay the corresponding income tax, without prejudice to the ﬁling of administrative or criminal complaints if warranted. The BIR shall notify the Ofﬁce of the City or Municipal Treasurer concerned of its action, whereupon the City or Municipal Treasurer shall make a determination within ﬁfteen days from receipt of the BIR’s notice, whether the BMBE’s Certiﬁcate of Registration issued by the Treasurer must likewise be cancelled. Sec. 6. Applicability of Other Internal Revenue Taxes and Compliance Requirements. – A BMBE shall be subject to all other taxes and compliance requirements prescribed under the National Internal Revenue Code (NIRC) of 1997, as amended, and its implementing rules and regulations. It shall also update its registration information/status

53

with the BIR in case it or any of its afﬁliates transfers its principal place of business, any other ofﬁces, or branches. RULE 4. GUIDELINES ON THE AVAILMENT OF EXEMPTION FROM GROSS RECEIPTS TAX Sec. 1. Exemption from Gross Receipts Tax - Interests, commissions and discounts derived from the loans granted by the LBP, DBP, PCFC AND SBGFC to duly-registered BMBEs, as well as loans extended by the GSIS and SSS to their respective member-employees for the purpose of establishing BMBEs, shall be exempt from gross receipts tax (GRT). Sec. 2. Disqualiﬁcation from GRT Exemption. In case the amount of loan extended by the above-mentioned credit institution/s to a BMBE borrower resulted to the BMBE’s total assets exceeding the P3 million asset threshold, the said institution/s is/are disqualiﬁed to enjoy exemption from GRT. Sec. 3. Reportorial and Documentary Requirements – To avail of the exemption, certiﬁed copy of the BMBE’s registration with the BIR as such BMBE shall be submitted to the lending institution concerned. The BIR shall also devise a reporting scheme to be followed by all concerned credit institutions on all loan transactions with BMBEs for purposes of availing the GRT exemption within thirty (30) days from the effectivity of this Order. RULE 5. PUBLIC INFORMATION CAMPAIGN Sec. 1. Conduct of Public Information Campaign - The Bureau of Internal Revenue and all its Revenue Region and District Ofﬁcers, the Bureau of Local Government Finance and all its Regional Directors, all District Treasurers of Metropolitan Manila, and all City and Municipal Treasurers are hereby instructed to hold public information campaigns to inform the BMBEs in their respective jurisdictions about the speciﬁc provisions of this Order immediately after the signing of this Order and until the time for the ﬁling of the 2003 income tax returns in April 2004. Thereafter, said ofﬁcials are encouraged to hold public information drives as deemed necessary in order to promote the objectives of the Act and this Order. The Implementing agencies are instructed to provide public information desks to address queries regarding the BMBE Act of 2002.

54

In addition, the agencies should coordinate with one another in coming up with a standard leaﬂet or brochure containing, among other information, the basic features of the BMBE Act of 2002, frequently asked questions and answers on the implementation thereof, and the ﬂow of processing of documents including the list of requirements for registration as a BMBE. RULE 6. FINAL PROVISIONS Sec. 1. Repealing Clause – All existing rules and regulations or parts thereof which are inconsistent with the provisions of this Order are hereby repealed, modiﬁed or amended accordingly. Sec. 2. Reports – The Treasurers and the BIR shall strictly enforce the provisions of this Order. They shall render an annual report to the Secretary of Finance, copy furnished the Secretary of Trade and Industry, on their implementation of the Act, conformably with this Order. Such report shall contain, among others, the following: (a) The names and addresses of BMBEs so accredited or registered for the period; their line of business; their owners or stockholders, and key ofﬁcers: and their asset base; (b)The amount of income for which exemption from income tax was availed of; (c) The amount of interest, commissions and discounts from which exemption from the GRT was availed of; and (d) The annual gross income derived by the BMBEs. Sec. 3. Effectivity – This Order shall take effect after the 15th day following its publication in a newspaper of general circulation. Signed on this 20th day of April, 2004, Manila, Philippines.

(SGD) JUANITA D. AMATONG Secretary of Finance

55

ANNEX A

REPUBLIC OF THE PHILIPPINES) ) S.S.

AFFIDAVIT I, _______________________, (nationality), of legal age, with address at ______________________________________ after having been sworn in accordance with law hereby depose and state: 1. I am the (sole proprietor/president) of (business name/ corporate name) which is duly registered with the (appropriate government agency) as being involved in the (nature of business). 2. I hereby certify that (business name/corporate name) is “barangay – based” and “micro – business” in nature and scope due to the following reasons: a) (business name/corporate name) is “barangay-based” because (cite reasons why business is barangay –based e.g. (i) the majority of employees are residents of the municipality where the principal place of business is located; or (ii) the principal business activity consists in the application/use of a particular skill peculiar to the locality or of raw materials predominantly sourced from the area; or (iii) the business operations are conﬁned within the territorial jurisdiction of the municipality or local government unit where principal place of business is located); and b) (business name/corporate name) is “micro business” in nature and scope because its principal business activity is primarily for (livelihood or as a priority area for development or government assistance as determined by the SMED Council or the DTI); it is not a branch, subsidiary, division or ofﬁce of a large scale enterprise; and its policies and business modus operandi are not determined by a large scale enterprise or by persons who are not owners or employees of a large scale enterprise. 3. I am executing this afﬁdavit to attest to the truth of the foregoing and for whatever legal purposes it may serve.

56

FURTHER AFFIANT SAYETH NAUGHT.

___________________________ Afﬁant

SUBSCRIBED AND SWORN to before me this _____ day of __________________ 20__ afﬁant exhibiting to me his/her Community Tax Certiﬁcate No. ____________ issued at ____________________on ___________________. ______________________________ NOTARY PUBLIC Doc. No. ___; Page No. ___; Book No. ___; Series of 200__.

57

Republic of the Philippines Department of Finance BUREAU OF INTERNAL REVENUE Quezon City May 26, 2004 REVENUE MEMORANDUM CIRCULAR NO. 40-2004 SUBJECT

TO

:

Circularizing the full text of Department Order No. 17-04 GUIDELINES TO IMPLEMENT THE REGISTRATION OF BARANGAY MICRO BUSINESS ENTERPRISES AND THE AVAILMENT OF TAX INCENTIVES UNDER R.A. 9178, OTHERWISE KNOWN AS THE “BARANGAY MICRO BUSINESS ENTERPRISES (BMBEs) ACT OF 2002”

:

All Internal Revenue Ofﬁcers, Employees and Others Concerned ______________________________________________________________________ For the information and guidance of all internal revenue ofﬁcers, employees and others concerned, attached is the full text of Department Order No. 17-04 GUIDELINES TO IMPLEMENT THE REGISTRATION OF BARANGAY MICRO BUSINESS ENTERPRISES AND THE AVAILMENT OF TAX INCENTIVES UNDER R.A. 9178, OTHERWISE KNOWN AS THE “BARANGAY MICRO BUSINESS ENTERPRISES (BMBEs) ACT OF 2002”. All revenue ofﬁcials and employees are enjoined to give this circular as wide a publicity as possible. (Sgd.) GUILLERMO L. PARAYNO Commissioner of Internal Revenue

58

Republic of the Philippines Department of Finance BUREAU OF INTERNAL REVENUE Quezon City July 20, 2004 REVENUE MEMORANDUM CIRCULAR NO. 52- 2004 SUBJECT :

TO

Prescribing the Format of the Sworn Afﬁdavit (Annex A) of the Department Order No. 17-04 GUIDELINES TO IMPLEMENT THE REGISTRATION OF BARANGAY MICRO BUSINESS ENTERPRISES AND THE AVAILMENT OF TAX INCENTIVES UNDER R.A. 9178, OTHERWISE KNOWN AS THE “BARANGAY MICRO BUSINESS ENTERPRISES (BMBEs) ACT OF 2002”

:

All Internal Revenue Ofﬁcers, Employees and Others Concerned ______________________________________________________________________ For the information and guidance of all internal revenue ofﬁcers, employees and others concerned, attached is the Sworn Afﬁdavit (Annex A) of Department Order No. 17-04 GUIDELINES TO IMPLEMENT THE REGISTRATION OF BARANGAY MICRO BUSINESS ENTERPRISES AND THE AVAILMENT OF TAX INCENTIVES UNDER R.A. 9178, OTHERWISE KNOWN AS THE “BARANGAY MICRO BUSINESS ENTERPRISES (BMBEs) ACT OF 2002”. It is referred to in Rule 2, Sec. 3(a) (5) as the form of the sworn afﬁdavit to be executed by the sole proprietor or the President of the enterprise, as the case maybe that the applicant-enterprise is barangay- based and micro business in nature and scope. All revenue ofﬁcials and employees are enjoined to give this circular as wide as publicity as possible. (Sgd.) GUILLERMO L. PARAYNO Commissioner of Internal Revenue

59

Republic of the Philippines DEPARTMENT OF FINANCE Roxas Boulevard Corner Vito Cruz, Manila 16 December 2005 Department Order No. 31-05 SIMPLYING THE DOCUMENTATION REQUIREMENT FOR THE REGISTRATION OF BMBEs WITH ASSETS OF P300,000 OR LESS, AMENDING FOR THE PURPOSE SECTION 3, RULE 2 OF DEPARTMENT ORDER NO. 17-04 GOVERNING THE GUIDELINES TO IMPLEMENT THE REGISTRATION OF BARANGAY MICRO BUSINESS ENTERPRISES AND THE AVAILMENT OF TAX INCENTIVES UNDER R.A. 9178. SECTION 1. Section 3 of Rule of Department Order No. 17-04 is hereby amended to read as follows: “Sec. 3. Documents to be submitted by the Applicant-Business Entity or Enterprise – To determine the value of the assets of the business entity or enterprise applying for registration as a BMBE, the Ofﬁce of the City of Municipal Treasurer shall require the submission of the following documents, together with the duly-accomplished Application for Registration or BMBE Form 01: (a) FOR THOSE WITH ASSETS WORTH THREE HUNDRED THOUSAND PESOS (P300,000) AND LESS – (1) FOR A NEW APPLICANT: i)

REGISTRATION AS A BUSINESS ENTITY OR ENTERPRISE FROM THE APPROPRIATE GOVERNMENT AGENCY (E.G., SECURITIES AND EXCHANGE COMMISSION (SEC) REGISTRATION IN THE CASE OF CORPORATION, PARTNERSHIP OR ASSOCIATION; COOPERATIVES DEVELOPMENT AUTHORITY (CDA) REGISTRATION IN THE CASE OF COOPERATIVE; DEPARTMENT OF TRADE AND INDUSTRY (DTI) BUSINESS NAME REGISTRATION IN THE CASE OF SOLE PROPRIETORSHIP); AND

ii)

MAYOR’S PERMIT.

PERMIT

OR

CITY/

MUNICIPAL

BUSINESS

(2) FOR RENEWAL OF REGISTRATION: i)

DOCUMENTS LISTED IN SECTIONS 3(a)(1)(i) TO (ii), INCLUSIVE; AND 60

ii)

ANNUAL INFORMATION RETURN (FOR THE YEAR IMMEDIATELY PRECEDING THE RENEWAL OF REGISTRATION) DULY FILED WITH THE BIR, TOGETHER WITH ITS ATTACHMENTS.

(b) FOR THOSE WITH ASSETS WORTH MORE THAN THREE HUNDRED THOUSAND PESOS (P300,000) UP TO THREE MILLION PESOS (P3,000,000.00) [(a)] 1) For a new applicant: [(1)] i) Registration as a business entity or enterprises from the appropriate government agency (e.g., Securities and Exchange Commission (SEC) registration in the case of corporation, partnership or association; Cooperatives Development Authority (CDA) registration in the case of cooperative; Department of Trade and Industry (DTI) business name registration in the case of sole proprietorship); [2)] ii) Taxpayer identiﬁcation Number (TIN); [3)] iii) Certiﬁcate of Registration from the Bureau of Internal Revenue (BIR); [4)] iv) Mayor’s Permit or City/Municipal Business Permit; [5)] v) Sworn afﬁdavit executed by the sole proprietor or the President of the enterprise, as the case may be, that the enterprise is barangay-based and microbusiness in nature and scope, in substantially the form attached as Annex “A”; [6)] vi) Sworn Statement of Assets and Liabilities showing the values of assets owned and to be used in the conduct of business, which shall be supported by pertinent information such as the date of acquisition, acquisition cost and depreciated value. In the case of asset acquired during the year of registration, it shall be supported by any of the following: [i)] vi).i) invoice [ii)] vi.ii) ofﬁcial receipt [iii)] vi.iii) contract document or deed [7)] vii) Pictures of the place of business and its assets, other than cash, receivables ad intangibles;

61

[8)] viii) Copy of Loan Contract/s, if any, and Duly-Notarized Certiﬁcation of Amortization Payments on the load; and [9] ix) Income Tax Return (ITR) with proof that it has been duly ﬁled with the BIR, including attachments, if any, (for an existing business only). [(b)] 2) For renewal of registration: [1)] i) Documents listed in [Section 3(a)(1) to (8)] SECTION 3(b)(1)(i) to ix), inclusive; and [2)]

ii) Annual Information Return (for the year immediately preceding the renewal of registration duly ﬁled with the BIR, together with its attachments.

The application for registration shall not be processed by the Ofﬁce of the Treasure until all documentary requirements as above set forth have been submitted. SEC. 2. This Order shall take effect after the 15th day following its publication in a newspaper of general circulation. Signed on this 20th day of December 2005, Manila, Philippines (SGD) MARGARITO B. TEVES Secretary of Finance

(Published in the December 22, 2005 issue of the Manila Standard)

62

Republic of the Philippines DEPARTMENT OF LABOR AND EMPLOYMENT Manila Department Order No. 45-03 Series of 2003 Guidelines for the Implementation of Section 8 of R.A. No. 9178 RA No. 9178, otherwise known as the Barangay Micro Business Enterprises (BMBEs) Act of 2002, aims to hasten the country’s economic development by encouraging the formation and growth of BMBEs through the rationalization of bureaucratic requirements, the active support and assistance of government specially in the local level, and the granting of incentives and beneﬁts to generate much-needed employment and alleviate poverty. As deﬁned in Section 31 of the Act, a BMBE shall refer to any business entity or enterprise engaged in the production, processing or manufacturing of products or commodities, including agro-processing, trading and services, whose total assets including those arising from loans but exclusive of the land on which the particular business entity’s ofﬁce, plant and equipment are situated, shall not be more than Three Million Pesos, subject to review and upward adjustment by the SMED Council. To operate as a BMBE and avail of the beneﬁts provided by the Act, a business enterprise must have a Certiﬁcate of Authority issued by the Ofﬁce of the Treasurer of the City or Municipality where the enterprise is located. One of the incentives granted to registered BMBE is exemption from the coverage of the Minimum Wage Law as provided under Section 8 of the Act. This incentive, however, should be in harmony with the Constitution and the Labor Code which mandate the State to regulate relations between workers and employers and to protect workers from possible exploitation. In order to ensure uniformity in the interpretation and implementation of Section 8 of the Act, this Department Order is hereby issued for the proper guidance and information of all concerned. Section 1. Pursuant to Section 8 of RA No. 9178, BMBEs shall be exempt from the coverage of the Minimum Wage Law: Provided, that all employees covered under this Act shall be entitled to the same beneﬁts given to any regular employees such as social security and healthcare

63

beneﬁts. Section 2. The Regional Tripartite Wages and Productivity Boards shall issue a Wage Advisory for BMBEs based on guidelines to be issued by the National Wages and Productivity Commission. The range of wage levels proposed by the RTWPBs shall be advisory in nature, and may be used by BMBE workers and employees in setting acceptable wage levels in their enterprises. Section 3. Workers in BMBEs shall continue to be covered by all applicable labor laws and beneﬁts under the Labor Code including the non-diminution of wages. Section 4. The DOLE in coordination with other government and private agencies shall assist BMBEs by providing Technical Assistance Visits under the DOLE’s National Labor Enforcement Framework. They shall also be given preferential assistance in other DOLE programs and interventions, such as, productivity, safety and health improvement, to help them grow and prosper into small and medium enterprises. Section 5. A DOLE Agency Committee on BMBEs composed of the National Wages and Productivity Commission (lead agency), Technical Education and Skills Development Authority, Bureau of Working Conditions, Occupational Safety and Health Center, and Employees Compensation Commission is hereby created to coordinate DOLE programs, for BMBEs. Funding for the Committee shall be cost-shared by the member agencies. Section 6. All rules and guidelines inconsistent herewith are hereby repealed or modiﬁed accordingly. Section 7. This guidelines shall take effect immediately after its publication in a newspaper of general circulation. (SGD) PATRICIA A. STO.TOMAS Secretary May 15, 2003

(Published in Philippine Star on May 24, 2003)

64

Republic of the Philippines Department of Labor and Employment NATIONAL WAGES AND PRODUCTIVITY COMMISSION NWPC Guidelines No. 01 Series of 2003 GUIDELINES ON THE ISSUANCE OF WAGE ADVISORIES FOR BARANGAY MICRO BUSINESS ENTERPRISES Pursuant to Section 8 of RA No. 9178 and Section 2 of DOLE Department Order No. 45-03, Series of 2003, the following guidelines are hereby adopted for the proper guidance and information of all concerned. Section 1. Rationale. RA No. 9178, known as the Barangay Micro Business Enterprises (BMBEs) Act of 2002, aims to hasten the country’s economic development and alleviate poverty by encouraging the formation and growth of BMBEs through the rationalization of bureaucratic requirements, the active support and assistance of government, and the granting of incentives and beneﬁts to generate employment. One of the incentives granted to registered BMBEs is exemption from the coverage of the Minimum Wage Law. The Constitution and the Labor Code, however, mandate the State to regulate relations between workers and employers, recognizing the right of labor to its just share in the fruits of production and the right of enterprises to reasonable returns on investments, and to expansion and growth. Guided by this constitutional provision, the workers and owners of BMBEs are encouraged to set the mutually acceptable wage rates in their respective enterprises. This Guidelines is intended to guide the Regional Tripartite Wages and Productivity Boards (RTWPBs) in the issuance of Wage Advisories for BMBEs that can assist workers and owners when they set mutually acceptable wage levels and foster industrial peace and harmony. Section 2. Deﬁnition of Terms. As used in this Guidelines: (a) Barangay Micro Business Enterprise – hereinafter referred to as BMBE, refers to any business entity or enterprise engaged in the production, processing or manufacturing of products or commodities, including agro-processing, trading and services, whose total assets including those arising from loans but exclusive of land on which the particular business entity’s ofﬁce,

65

plant and equipment are situated shall not be more than Three Million Pesos (P3,000,000.00) subject to review and upward adjustment by the SMED Council. A BMBE shall include any individual owning such business entity/enterprise, partnership, cooperative, corporation, association, or other entity incorporated and/or organized and existing under Philippine laws, and registered with the ofﬁce of the treasurer of a city or municipality in accordance with RA 9178. “Services” shall exclude those rendered by anyone, who is duly licensed by the government after having passed a government licensure examination, in connection with the exercise of one’s profession. (b) Acceptable Wage Rates – refer to the reasonable and agreed wage rates set by the BMBE workers and owners taking into consideration the Wage Advisories issued by the RTWPBs. (c) Certiﬁcate of Authority – refer to the certiﬁcate issued to an applicant authorizing the same to operate as a BMBE and to be entitled to the beneﬁts and privileges accorded to a registered BMBE. Section 3. Guidelines. A.

Wage Advisories 1.

2.

3.

4.

Nature. The wage rates to be proposed in the Wage Advisories shall be advisory and not mandatory in nature. They are intended to exert a persuasive effect on BMBE owners and provide a benchmark for workers. Nothing in this Guidelines or in the Wage Advisories to be issued by the RTWPBs shall prevent workers and employers of BMBEs from bargaining or negotiating for higher wages and other beneﬁts. Compliance with Labor Laws and Regulations. The Wage Advisories shall contain an express provision that, except for the Minimum Wage, BMBE workers shall continue to be covered by all other pertinent labor laws and regulations, including the non-diminution of wages and the rights of workers to social and health care beneﬁts. Criteria. In the determination of advisory wage rates of BMBEs, the RTWPBs may consider factors which may signiﬁcantly affect BMBE workers and enterprises. Applicable Wage Rate. To facilitate information dissemination and awareness of concerned workers and employers, the RTWPBs may propose a single wage rate 66

applicable to all BMBEs in the entire region. B.

Procedures in Setting Wage Advisories 1.

2.

3.

4.

The RTWPBs shall conduct studies of social and economic factors that may affect BMBEs. In coordination with the DTI Regional Ofﬁces, the RTWPBs shall maintain a data base of BMBEs with valid Certiﬁcate of Authority. The RTWPBs may enlist the assistance and cooperation of any government agency or private person or organization to furnish information in aid of its wage advisory function. The RTWPBs shall conduct consultations / dialogues with affected sectors, after which they shall decide on the merits of issuing a Wage Advisory for BMBEs, and where appropriate, issue such Wage Advisory within a reasonable period of time. The RTWPBs shall disseminate to workers and owners of registered BMBEs in their respective regions copies of their Wage Advisories.

Section 4. Submission of Wage Advisories to the Commission. The RTWPBs shall furnish the Commission copies of their Wage Advisories for information and review. Section 5. Counseling Assistance. Any issue that may arise in the determination of acceptable wage rates in concerned BMBEs may be brought by the workers and owners to the appropriate RTWPBs for counseling assistance. Section 6. Effectivity. This Guidelines shall take effect 15 days after its publication in a newspaper of general circulation. Manila, Philippines, October 20, 2003. (SGD) PATRICIA A. STO. TOMAS (SGD) DAVID L. DIWA, JR. Chairman (SGD) ROMULO L. NERI Vice-Chairman

(SGD) EDUARDO T. RONDAIN Member

(SGD) CEDRIC R. BAGTAS Member

(SGD) REBECCA J. CALZADO Member

(SGD) FRANCISCO R. FLORO Member

67

OFFICE OF THE GOVERNOR Bangko Sentral ng Pilipinas Circular No. 374

Series of 2003 Pursuant to Monetary Board Resolution No. 284 dated 27 February 2003, the implementing rules and regulations of Section 9 and the second Paragraph of Section 13 of R.A. No. 9178, otherwise known as the “Barangay Micro Business Enterprises (BMBEs) Act of 2002” are hereby issued as follows: Section 1. Credit Delivery – Pursuant to the provisions of Section 9 of R.A. 9178, the Land Bank of the Philippines (LBP), the Development Bank of the Philippines (DBP), the Small Business Guarantee and Finance Corporation (SBGFC), and the Peoples Credit and Finance Corporation (PCFC) shall set up a special credit window that will service the ﬁnancing needs of duly registered BMBEs consistent with BSP policies, rules and regulations. Said special credit window shall service the credit needs of BMBEs either through retail or wholesale lending, or both, as the concerned ﬁnancial institutions may deem consistent with their corporate policies and objectives. The Government Service Insurance System (GSIS) and the Social Security System (SSS) shall likewise set up special credit window that will serve the ﬁnancing needs of their respective members who may wish to establish a BMBE. Said ﬁnancial institutions are encouraged to wholesale funds to accredited private ﬁnancial institutions including community based organizations such as cooperatives, non-government organizations (NGOs) and people’s organizations engaged in granting credit, for relending to BMBEs. Private banking and other encouraged to lend to BMBEs.

ﬁnancial

institutions

are

hereby

Section 2. Interest on loans to BMBEs – Interest on BMBE loans shall be just and reasonable as may be determined by management of the concerned entity to be consistent with its credit policies. Section 3. Amortization of loans to BMBEs – The schedule of loan amortization shall take into consideration the projected cash ﬂow of the borrowers. Thus, loans granted to BMBEs may, at the discretion of the lender, be amortized daily, weekly, monthly or at such interval as the conditions of the business of the BMBEs may warrant. Section 4. Waiver of Documentary Requirements - Banks and other ﬁnancial institutions shall not require from duly registered BMBE 68

borrowers the submission of income tax returns as a condition to the grant of loans considering that BMBEs are exempted from income tax for income arising from their operations. They may, at their discretion, also waive the requirement of submission of ﬁnancial statements from BMBEs: Provided, That before granting any loan, banks shall undertake reasonable measures to determine that the borrower is capable of fulﬁlling his/its commitments. Section 5. Incentives to Participating Financial Institutions – To encourage BMBE lending, the following incentives shall be granted to banks and other ﬁnancial institutions as may be applicable: a.

b.

c.

All loans from whatever sources granted to BMBEs under this Act shall be considered as part of alternative compliance to Presidential Decree No. 717 (Agri-Agra Law) or to Republic Act No. 6977, otherwise known as the “Magna Carta for Small and Medium Enterprises”, as amended. For purposes of compliance with Presidential Decree No. 717 and Republic Act No. 6977, as amended, loans granted to BMBEs under R.A. No. 9178 shall be computed at twice the amount of the outstanding balance of the loans: Provided, That loans used as alternative compliance with PD 717 which were computed at twice their outstanding balance shall no longer be eligible as compliance with R.A. 6977 during the same period and vice versa: Provided, further That said loans may be used as alternative compliance with PD 717 and R.A. No. 6977, as amended at the same time at the maximum amount of 100% of their outstanding balance: Provided, still further, that funds loaned by government ﬁnancial institutions to accredited private banking and other ﬁnancial institutions for relending to BMBEs shall be eligible as part of alternative compliance to P.D. 717 or to R.A. No. 6977, as amended, at the maximum amount of 100% of their outstanding balance. Any existing laws to the contrary notwithstanding, interests, commission and discounts derived from the loans by the LBP, DBP, PCFC, SBGFC granted to BMBEs as well as loans extended by the GSIS and SSS to their respective member-employees under R.A. No. 9178 and this Implementing Rules and Regulations shall be exempt from gross receipt tax (GRT). As an exception to the general moratorium on the establishment of new banking ofﬁces, banks may, subject to compliance with applicable BSP rules and regulations, also be allowed to establish branches that will cater primarily to the credit needs of BMBEs: Provided, that at least seventy percent (70%) of the deposits generated by said branches shall be lent out to BMBEs and their outstanding loans to BMBEs shall at all

69

times be at least ﬁfty percent (50%) of their gross loan portfolio. Section 6. Credit guarantee – The SBGFC and the Quedan and Rural Credit Guarantee Corporation (Quedancor) under the Department of Agriculture, in case of agri-business activities, shall set up a special guarantee window to provide credit guarantee to BMBEs under their respective guarantee programs. Section 7. Records – The LBP, DBP, PCFC and SBGFC shall maintain separate records of loans granted to BMBEs and the GSIS and SSS shall maintain records of loans extended to their respective members who wish to establish BMBEs. Section 8. Submission of Reports to BSP – Banks shall submit a quarterly report on loans granted to BMBEs as attachment to the quarterly Report on Compliance with the Mandatory Credit Allocation with Small and Medium Enterprises and to the quarterly Report on the Utilization of Loanable Funds Generated Which Were Set Aside for Agrarian Reform Credit/Agricultural Credit, to the Supervisory Reports and Studies Ofﬁce, within ﬁfteen (15) banking days after the end of each reference quarter (Annex “A” and “B”). Section 9. Reports to Congress – As provided under Section 9 of R.A. 9178, the LBP, DBP, PCFC, SBGFC, SSS, GSIS and Quedancor shall report annually to the appropriate Committees of both Houses of Congress the status of their implementation of the provisions of Section 9 of R.A. No. 9178. Section 10. Administrative sanctions – Pursuant to the provisions of the second paragraph of Section 13 of R.A. No. 9178, any violation by the concerned government ﬁnancial institution of the provisions of Section 9 of said Act shall be subject to a ﬁne of not less than Five Hundred Thousand Pesos (P500,000.00) to be imposed by the BSP and which shall be payable to the BMBE Development Fund. In case of a banking institution, the foregoing ﬁne shall be without prejudice to the administrative sanctions provided for under Section 37 of R.A. No. 7653 (The New Central Bank Act). Section 11. Effectivity - This Circular shall take effect ﬁfteen (15) days after its publication in the Ofﬁcial Gazette or in at least two (2) newspapers of general circulation. FOR THE MONETARY BOARD: (SGD) AMANDO M. TETANGCO, JR. Ofﬁcer-In-Charge March 11, 2003 70

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF THE INTERIOR AND LOCAL GOVERNMENT April 8, 2003 MEMORANDUM CIRCULAR No. 2003-69 TO

:

ALL PROVINCIAL GOVERNORS, CITY/MUNICIPAL MAYORS, DILG REGIONAL, PROVINCIAL,CITY DIRCTORS AND CITY/MUNICIPAL LOCAL GOVERNMENT OPERATIONS OFFICERS AND OTHER CONCERNED

SUBJECT :

IMPLEMENTATION OF REPUBLIC ACT (R..A.) No. 9178 ENTITLED “AN ACT TO PROMOTE THE ESTABLISHMENT OF BARANGAY MICRO BUISNESS ENTERPRISES (BMBEs) PROVIDING INCENTIVES AND BENEFITS THEREFOR AND FOR OTHER PURPOSES”

On November 13, 2002, Her Excellency President Gloria MacapagalArroyo has signed into law Republic Act (R.A.) No. 9178 entitled “An Act To Promote The Establishment Of Barangay Micro Business Enterprises (BMBEs) Providing Incentives and Beneﬁts Therefor And for Other Purposes” in line with the government’s policy to hasten the country’s economic development by encouraging the formation and growth of barangay micro-business enterprises. The law seeks to establish BMBEs at the local level and to provide incentives and beneﬁts to generate the much-needed employment and alleviate poverty that will hasten the country’s economic development. The implementing Rules and Regulations of said R.A. was published on February 11 and 23 issue of the Manila Bulletin. All Local Chief Executives (LCEs) are enjoined to ensure the full implementation of said law by establishing a One-Stop Business Registration Center in their areas to handle the efﬁcient registration and processing of permits and licenses of BMBEs. A Standard Registration Form and a Certiﬁcate of Authority have been provided by DTI to be utilized for such purposes. The DILG, in coordination with PIA, DOLE and DTI shall meet at the regional level, to prepare an Action Plan to ensure proper dissemination of the law to the general public, most especially the beneﬁciaries at the barangay level.

71

All DILG Regional Directors are hereby directed to cause its widest dissemination in their region and furnish the following ofﬁces existing at the regional level:

• • • • • • • • • • •

Department of Trade and Industry (DTI) Department of Labor and Employment (DOLE) Bangko Sentral ng Pilipinas (BSP) Philippine Information Agency (PIA) Philippine Amusement and Gaming Corporation (PAGCOR) Government Service Insurance System (GSIS) Social Security System (SSS) Development Bank of the Philippines (DBP) Land Bank of the Philippines (LBP) People’s Credit and Financing Corporation (PCFC) Small Business Guarantee and Finance Corporation (SBGFC)

The DILG Regional Ofﬁces are directed to submit a Semi-Annual Report on the status of implementation of this law. The semi-annual report shall include the list of approved/denied BMBE applications and shall also include the Enterprise Location, Registration Date, Number of Employees, Assets and other basic information. All reports shall be submitted to the Ofﬁce of the Secretary through the Ofﬁce of the Undersecretary for Local Governments. Said reports shall be the bases for the submission by DILG and DTI of an Annual Report to Congress as provided in Section 14 of said law. For information, guidance and compliance. (SGD) JOSE D. LINA, JR. Secretary Attested by:

(SGD) ATTY. ALLAN ROUELOM YAP Head Executive Assistant

72

REPUBLIC OF THE PHILIPPINES DEPARTMENT OF THE INTERIOR AND LOCAL GOVERNMENT August 23, 2003 MEMORANDUM No. 2003- 172 TO

:

ALL PROVINCIAL GOVERNORS, CITY/ MUNICIPAL MAYORS, DILG REGIONAL/PROVINCIAL/CITY DIRECTORS, CLGOOs, MLGOOs, PROVINCIAL/CITY/ MUNICIPAL SANGGUNIANS AND OTHER CONCERNED.

SUBJECT

:

CLARIFICATION ON THE IMPLEMENTATION OF SECTION 7 OF THE RULES AND REGULATIONS IMPLEMENTING R.A. 9178

Reference : Republic Act 9178, “An Act to Promote the Establishment of Barangay Micro-Business Enterprises (BMBEs), Providing Incentives and Beneﬁts Therefore, and for other Purposes”. The Department of Trade and Industry (DTI) has sought the assistance of the Department on the implementation of the abovesubject law at the city/municipal levels, most particularly on the imposition of fees and charges on the registration and monitoring of BMBEs, as provided in Section 7 of the Rules and Regulations implementing R.A. 9178 which reads:

Sec.7. Fees and Charges. – The LGUs shall issue the Certiﬁcate of Authority (CA) promptly and free of charge. However, to defray the administrative costs of registering and monitoring the BMBEs, the LGU may charge a fee not exceeding One Thousand Pesos (P1,000.00).” The DTI, being the lead government agency tasked to implement the mandate and objective of the said law, has brought to our attention the inaction of some LGUs on the applications for CA as Barangay Micro-Business Enterprises (BMBE) because of the absence of an enabling ordinance implementing the law at the local levels. According to the DTI, neither the law (R.A. 9178) nor its Implementing Rules and Regulations on the matter requires or at least evinces a need for an enabling ordinance before qualiﬁed applicants for BMBE can be entertained.

for

In view of the above, it is hereby clariﬁed that as far as registration accreditation is concerned, an enabling ordinance is not

73

prerequisite before LGUs shall entertain applicants for CA under RA 9178. The Rules and Regulations implementing R.A. 9178 has already detailed the procedures and requirements for registration as BMBE. Consistent with the settled principle that a national law prevails upon a local legislation, local ordinances inconsistent with R.A. 9178, are deemed amended or modiﬁed accordingly. Local Chief Executives, as well as their respective local sanggunians, are hereby advised to be guided on the matter. DILG Field Ofﬁcers are hereby directed to monitor LGUs compliance with the mandate and objective of the RA 9178 and its Implementing Rules and Regulations. For information, guidance and compliance. (SGD.) JOSE D. LINA, JR. Secretary Attested by: (SGD.) ATTY. ALAN ROULLO YAP Head Executive Assistant

74

DEPARTMENT ADMINISTRATIVE ORDER NO. 02 Series of 2006

Subject:

Implementing Guidelines for the Administration of the BMBE Development Fund under Section 10 of Republic Act 9178, otherwise known as the Barangay Micro Business Enterprises Act of 2002.

The following guidelines, rules and regulations governing the effective and proper administration and utilization of the BMBE Development Fund are hereby prescribed and promulgated for the information, implementation and guidance of all concerned: Section 1. BMBE Development Fund. Pursuant to the provision of the ﬁrst paragraph of Section 10 of RA 9178, a BMBE Development Fund shall be set up and to be administered by the SMED Council. Section 2. Beneﬁciaries of the BMBE Development Fund. Pursuant to the provision of the second paragraph of Section 10 of RA 9178, the following government agencies may avail of the BMBE Development Funds so as to execute projects related to technology transfer, production and management training, and marketing assistance to BMBEs: 1. 2. 3. 4. 5. 6.

Department of Trade and Industry (DTI) Department of Science and Technology (DOST) University of the Philippines-Institute for Small Scale Industries (UP-ISSI) Cooperative Development Authority (CDA) Technical Education and Skills Development Authority (TESDA) Technology and Livelihood Resource Center (TLRC)

End beneﬁciaries of the BMBE Development Fund shall be BMBEs as deﬁned under section 3 of RA 9178. Section 3. Qualiﬁed Projects. The following projects related to technology transfer, production and management training, and marketing assistance may qualify for funding under the BMBE Development Fund provided that the same are not funded by the regular budget of the proponent agencies: 1. Entrepreneurship Development 2. Skills Training 3. Business Advisory Services

75

4. Technology Intervention 5. Technology Incubation/Commercialization 6. Policy Advocacy (activities and studies) 7. Database Development 8. Business Matching Activities 9. Trade Fairs and Missions 10.Other related activities that will beneﬁt BMBEs Section 4. Procedures in Availing of the BMBE Development Fund. The following are the procedures for the availment of the BMBE Development Fund: 1.

A beneﬁciary agency shall submit project proposals to the SMED Council at least six months prior to the calendar year of target implementation.

2.

A Technical Working Group (TWG) composed of representatives from BSP, NEDA, SBGFC, DOLE, and a representative from the SME sector, as the head of the team, shall be created by the SMED Council to pre-evaluate project proposals.

3.

A point system based on merit shall be employed by the TWG in prioritizing the project proposals which will be funded from the BMBE Development Fund.

4.

Project proposals must include the following information: project name, proponent, responsible ofﬁcials/designation, target beneﬁciaries, employment to be created, existing funding agencies, deliverables, total project cost, the reason for requesting ﬁnancial assistance, and the action taken by the concerned agency’s project screening committee (Annex “A”).

5.

The executing agency and the SMED Council shall enter into a Memorandum of Agreement (MOA) before the transfer of approved project funds can be effected (Annex “B”).

Section 5. Reporting System on the Fund Administration. The SMED Council shall prepare annual accomplishment reports that will be submitted to Congress and the Ofﬁce of the President concerning the utilization of the BMBE Development Fund. The Small Business Guarantee and Finance Corporation (SB Corporation) as the designated fund manager (per SMEDC Res. No. 7, Series of 2004 dated 29 October 2004), shall submit to the SMED Council 76

semi-annual reports (for period covering January-June and JulyDecember) on the utilization and status of the BMBE Development Fund, duly signed by the Chairman of the SB Corporation and the COA Resident Auditor. The Executing Agencies (DTI, DOST, UP-ISSI, CDA, TESDA, TLRC) shall provide the SMED Council with a quarterly audited report on the utilization of the BMBE Development Fund and status report on the progress of their respective projects (Annex “C”). Section 6. Effectivity. This order shall take effect ﬁfteen (15) days after publication in a newspaper of general circulation. Accordingly, all parties concerned are hereby informed that copies of Implementing Guidelines and proforma of project brief, MOA, and status report may be secured from the Bureau of Small and Medium Enterprise Development located at the 3/F Oppen Bldg., 349 Sen. Gil Puyat Avenue, Makati City. Section 7. Separability Clause. If any provision or part hereof, is held invalid or unconstitutional, the remainder of the law or the provision not otherwise affected shall remain valid and subsisting. APPROVED: February 24, 2006

PETER B. FAVILA Secretary Recommended by: ZORAYDA AMELIA C. ALONZO Undersecretary, SMED Group

77

ANNEX “A” Serial Number: _______________________

(To be ﬁlled in by the SMEDC Secretariat) Date Received by the Secretariat: ______________ PROJECT BRIEF 1. Title:

2. Executing Agency:

3. Project Description

< What does the project aim to achieve? (e.g. business growth expansion, employment generation, new business generation, etc.) What are the reasons for proposing this project? Why should it be considered a priority? (Include links to government objectives and priorities and to Agency or Sector Strategic Plans.)>

4. Target Beneﬁciaries:

Who and what places will beneﬁt from the project?

5. How will the success of the project be measured:

Describe the measure(s) which will indicate that initiative has been successfully completed or the objectives realized.

6. Expected Outputs and Results

What will be the expected deliverable outputs and results at the end of the project?

7. Estimated Project Cost/Project Source

What will be the expected budget required to carry out the project? Include the details of required budget. 78

8. Timelines:

What are the starting and ending dates of the project? Include milestones.

9. Cooperating Agencies:

Who are the partner agencies, if any, in implementing the project?

Endorsement: __________________ Responsible Ofﬁcer: , <br /> <br /> ____________________ Project Sponsor: <SMED Council>, <Title><br /> <br /> 79 <br /> <br /> <br /> <br /> ANNEX “B” MEMORANDUM OF AGREEMENT KNOW ALL MEN BY THESE PRESENTS: This Memorandum of Agreement made and entered into this ___day of ___ 2006, in the City of Makati, by and between: The SMALL AND MEDIUN ENTERPRISE DEVELOPMENT COUNCIL, an inter-agency body attached to the Department of Trade and Industry (DTI) duly organized and created under and by virtue of Republic Act 6977, as amended by RA 8289, otherwise known as the “Magna Carta for Small Enterprises,” with ofﬁce address at the 3rd Floor, Oppen Bldg., 349 Sen. Gil Puyat Avenue, City of Makati, Philippines, represented herein by the Department of Trade and Industry Secretary, HON. PETER B. FAVILA, and hereinafter referred to as “SMED Council”; -andThe _________________________, a government corporate body created on __________by virtue of _________________, with ofﬁce address at the ________________________________________________, Philippines, represented herein by its___________, ___________________ , and hereinafter referred to as “___________”; WITHNESSETH: That__ WHEREAS, Section 10 of R.A. 9178, otherwise known as the “Barangay Micro Business Enterprises of 2002”, states that “a BMBE Development Fund shall be set up with an endowment of Three Hundred Million Pesos (Php 300,000,000) from PAGCOR and shall be administered by the SMED Council”; WHEREAS, Section 10 of R.A. 9178 further provides that “the Department of Trade and Industry (DTI), the Department of Science and Technology (DOST), the University of the Philippines Institute for Small Scale Industries (UPISSI), Cooperative Development Authority (CDA), Technical Education and Skills Development Authority (TESDA), and Technology and Livelihood Resource Center (TLRC) may avail of said Fund for technology transfer, production and management training and marketing assistance to BMBEs”; WHEREAS, in its ____nth SMEDC meeting held on _____, the SMED Council has approved the project proposal on ____________ by ________ , amounting to P_________; 80 <br /> <br /> <br /> <br /> NOW, THEREFORE, be it resolved, as it hereby resolved that the parties hereto agree and bind themselves as follows: DUTIES AND RESPONSIBILITIES SMED COUNCIL 1.<br /> <br /> Release, through the SB Corporation as Fund Manager, the needed project funds in the amount of _____________________.<br /> <br /> 2.<br /> <br /> Monitor the proper utilization of the project fund that was released to the executing agency.<br /> <br /> 3.<br /> <br /> Submit annual (calendar year) accomplishment report to Congress and the Ofﬁce of the President concerning the utilization of the BMBE Development Fund.<br /> <br /> EXECUTING AGENCY 1.<br /> <br /> Implement the project in accordance with the proposal approved by the SMED Council.<br /> <br /> 2.<br /> <br /> Submit to the SMED Council a quarterly audited report on the utilization of project fund.<br /> <br /> 3.<br /> <br /> Submit to the SMED Council a quarterly status report on the progress of the respective projects and such other reports as may be required.<br /> <br /> 4.<br /> <br /> Submit a terminal report to the SMED Council upon completion of the project.<br /> <br /> EFFECTIVITY This agreement shall take effect as of the date of signing and shall remain effective, unless otherwise terminated upon due and formal notice of both parties involved herein at least thirty (30) days prior thereto. The termination of this Agreement shall be without prejudice to the rights of the parties which have accrued during the effectivity thereof. SO AGREED. IN WITNESS WHEREOF, the parties have hereto afﬁxed their signature on this ____ day of ____________, 2006 at _________.<br /> <br /> 81 <br /> <br /> <br /> <br /> BENEFICIARY AGENCY (DTI, DOST, UP ISSI, TESDA, TLRC)<br /> <br /> SMALL AND MEDIUM ENTERPRISE DEVELOPMENT COUNCIL/DEPARTMENT OF TRADE AND INDUSTRY<br /> <br /> _______________________ PETER B. FAVILA DTI Secretary/ SMEDC Chairman<br /> <br /> _________________________ HEAD OF AGENCY<br /> <br /> Signed in the Presence of: ______________________ WITNESS<br /> <br /> ______________________ WITNESS<br /> <br /> ACKNOWLEDGMENT REPUBLIC OF THE PHILIPPINES CITY OF ____________________) BEFORE ME, this ___day of ___2006, in the City of Makati, personally appeared Secretary Peter B. Favila with Community Tax Certiﬁcate No. ____ issued on _______ at ______ and (Head of Executing Agency) with Community Tax Certiﬁcate No. ______ issued on _______ at ____________, _________________, both known to me to be the same person who executed the herein Memorandum of Agreement and they Acknowledge to me that the same is their free act and deed as well as the free act and deed of entity they represent. This memorandum of Agreement consists of three (3) pages including the page where the acknowledgement is written and signed by the parties and the witnesses on the left side of the portion of each and every page thereof. WITNESS MY HAND AND SEAL on the day, year and place ﬁrst above written. Doc. No.____ Page No.____ Book No.____ Series of 2006<br /> <br /> 82 <br /> <br /> <br /> <br /> ANNEX “C” (Name of Executing Agency) Quarterly Status Report<br /> <br /> Project Name: Project Start Date: Project End Date: Summary Report:<br /> <br /> Activity<br /> <br /> Measure of Success<br /> <br /> Target Accomplish ment<br /> <br /> Actual Accomplish ment<br /> <br /> Costs Incurred<br /> <br /> Remarks<br /> <br /> Plans for Next Period: (Provide a bullet point summary of the most signiﬁcant activities planned for next period organized by active work plan segment.)<br /> <br /> (Published in the March 9, 2006 issued of the Manila Standard)<br /> <br /> 83 <br /> <br /> <br /> <br /> Contact the nearest DTI Provincial Ofﬁce for the list of Negosyo Centers in your area.<br /> <br /> Provincial Ofﬁces CAR Abra J & I Commercial Building National Highway, Ubbog-Lipcan 2800 Bangued, Abra Telefax: (+6374) 614.0001 Email: CAR.Abra@dti.gov.ph<br /> <br /> Apayao National Government Center Provincial Capitol Compound San Isidro Sur, 3813 Luna, Apayao Email: CAR.Apayao@dti.gov.ph<br /> <br /> Benguet 3F Manongdo Bldg., 17 Private Rd. Magsaysay Ave., 2600 Baguio City Phone: (+6374) 304.1129 Telefax: (+6374) 619.2722 Email: CAR.Benguet@dti.gov.ph<br /> <br /> Ifugao 2F ABC Bldg., Rizal Ave., Poblacion West, 3600 Lagawe, Ifugao Email: CAR.Ifugao@dti.gov.ph<br /> <br /> Kalinga 2-3F Lua Annex Bldg., Poblacion 3800 Tabuk City, Kalinga Email: CAR.Kalinga@dti.gov.ph<br /> <br /> Mountain Province 2F Walter Clapp Centrum, Loc-ong, Poblacion, 2616 Bontoc, Mt. Province Email: CAR.MountainProvince@dti.gov.ph<br /> <br /> Region I Ilocos Norte JOMEL Bldg., Siazon Rd. cor. D. Samonte St., Brgy. 14 Laoag City Ilocos Norte<br /> <br /> Phone: (+6377) 772.2332 Telefax: (+6377) 771.4268 Email: R01.IlocosNorte@dti.gov.ph<br /> <br /> Ilocos Sur Judy Chiu Bldg., Mabini St., Brgy. 1 Poblacion, Vigan City, Ilocos Sur Phone: (+6377) 632.0473/722.2688 Fax: (+6377) 722.8731 Email: RO1.IlocosSur@dti.gov.ph<br /> <br /> La Union 2F Shania Tower, Quezon Ave. San Fernando City, La Union Phone: (+6372) 888.2455/607.4459 Fax: (+6372) 607.4460 Email: R01.LaUnion@dti.gov.ph<br /> <br /> Pangasinan 2F Star Bldg., Arellano St. 2400 Dagupan City, Pangasinan Phone: (+6375) 515.3183/515.7730 Telefax: (+6375) 529.6177 Email: R01.Pangasinan@dti.gov.ph<br /> <br /> Region II Batanes Aberilla Bldg., National Road Basco, Batanes Email: R02.Batanes@dti.gov.ph<br /> <br /> Cagayan 11 Dalan na Pappabalo, Regional Gov’t. Center, Carig Sur, Tuguegarao City, Cagayan Telefax: (+6378) 396.9925 Email: R02.Cagayan@dti.gov.ph<br /> <br /> Isabela 1F Edilberto P. Lim Building Nat’l Highway, Baligatan, Ilagan City, Isabela Telefax: (+6378) 624.0687 Email: R02.Isabela@dti.gov.ph<br /> <br /> 84 <br /> <br /> Nueva Vizcaya<br /> <br /> Tarlac<br /> <br /> GF Rosalina L. Lo Bldg., National Highway, Sta. Rosa, Bayombong, Nueva Vizcaya Telefax: (+6378) 362.0251 Email: R02.NuevaViscaya@dti.gov.ph<br /> <br /> 2F Anita Bldg., Zamora St., San Roque Tarlac City, Tarlac Telefax: (+6345) 982.4724 Email: R03.Tarlac@dti.gov.ph<br /> <br /> Quirino DIP Bldg., San Marcos, Cabarroguis, Quirino Email: R02.Quirino@dti.gov.ph<br /> <br /> Zambales 2F Palm Crest Bldg., 765 Rizal Ave. West Tapinac, Olongapo City 2200 Zambales Phone: (+6347) 224.0624 Fax: (+6347) 224.5988 Email: R03.Zambales@dti.gov.ph<br /> <br /> Region III Aurora Cordial Bldg., National Highway Brgy. Suklayin, Baler, 3200 Aurora Email: R03.Aurora@dti.gov.ph<br /> <br /> Bataan 3F Crizelda Marie Bldg., Capitol Drive San Jose, Balanga City, 2100 Bataan Telefax: (+6347) 237.3005 Email:R03.Bataan@dti.gov.ph<br /> <br /> Bulacan 2F BFCCI Bldg., MacArthur Highway Sumapang Matanda, Malolos City Bulacan Phone: (+6344) 791.0113 Telefax: (+6344) 791.2283<br /> <br /> Nueva Ecija 2F CAL Bldg., 113 Gen. Tinio St. Brgy. Dimasalang, Cabanatuan City Nueva Ecija Telefax: (+6344) 463.8296 Email: R03.NuevaEcija@dti.gov.ph<br /> <br /> Pampanga 2F ABN Plaza, MacArthur Highway Sindalan, San Fernando City, Pampanga Phone: (+6345) 860.4625 Telefax: (+6345) 455.1413 Email: R03.Pampanga@dti.gov.ph<br /> <br /> Region IV-A Batangas NACIDA Bldg., Old City Hall Compound, B. Morada Ave., Lipa City, Batangas Phone: (+6343) 756.2330 Telefax: (+6343) 756.1336 (+6343) 756.6477 Email: R04A.Batangas@dti.gov.ph<br /> <br /> Cavite 2F Government Center Bldg., Capitol Compound, Trece Martires City, Cavite Phone: (+6346) 514.0461 Telefax: (+6346) 419.1028 Email: R04A.Cavite@dti.gov.ph<br /> <br /> Laguna Varimco Bldg., Brgy. Banca-Banca, Victoria, Laguna Phone: (+6349) 559.0520 Telefax: (+6349) 559.0254 Email: R04A.Laguna@dti.gov.ph<br /> <br /> Quezon 2F Grand Central Terminal, Ibabang Dupay, Lucena City, Quezon Telefax: (+6342) 795.0442 Email: R04A.Quezon@dti.gov.ph<br /> <br /> Rizal 2F Altica Arcade, 83 Circumferential Road Brgy. San Jose, Antipolo City, Rizal Telefax: (+632) 470.8824 Email: R04A.Rizal@dti.gov.ph<br /> <br /> 85 <br /> <br /> <br /> <br /> Region IV-B Marinduque GF Monta Bldg., R. Magsaysay St. Brgy. Isok I, Boac, Marinduque Telefax: (+6342) 311.1039/ 332.1750 Email: R04B.Marinduque@dti.gov.ph<br /> <br /> Occidental Mindoro SME Center, Municipal Compound San Jose, Occidental Mindoro Phone: (+6343) 491.2131 Telefax: (+6343) 491.2210 Email: R04B.OccidentalMindoro@dti.gov.ph<br /> <br /> Oriental Mindoro Provincial Capitol Complex, Brgy. Camilmil, Calapan City 5200 Oriental Mindoro Phone: (+6343) 286.7093 Email: R04B.OrientalMindoro@dti.gov.ph<br /> <br /> Palawan 4F ERC Plaza Commercial Bldg., National Highway, Brgy. San Pedro, Puerto Princesa City, Palawan Phone: (+6348) 434.1092 Email: R04B.Palawan@dti.gov.ph<br /> <br /> Romblon GF LFH Suite, Promenade, J.P. Rizal St., Cocoville, Dapawan, Odiongan 5505 Romblon Telefax: (+6342) 567.5090 Email: R04B.Romblon@dti.gov.ph<br /> <br /> Region V Albay 2F DBP Bldg., Quezon Ave. Legaspi City, 4500 Albay Phone: (+6352) 820.6830 Telefax: (+6352) 480.6834 Email: R05.Albay@dti.gov.ph<br /> <br /> Camarines Norte Merchant’s Ave., Central Plaza Complex, Lag-on, Daet<br /> <br /> Camarines Norte Telefax: (+6354) 440.13389 Email: R05.CamarinesNorte@dti.gov.ph<br /> <br /> Camarines Sur 2F Old DBP Bldg., Panganiban Drive Naga City, Camarines Sur Phone: (+6354) 473.8110-11 Fax: (+6354) 473.8109 Email: R05.CamarinesSur@dti.gov.ph<br /> <br /> Catanduanes Catanduanes State Colleges Compound, Calatagan, Virac, Catanduanes Email: R05.Catanduanes@dti.gov.ph<br /> <br /> Masbate DTI Building, Capitol Drive Masbate City, Masbate Phone: (+6356) 333.5733 Telefax: (+6356) 333.5734 Email: R05.Masbate@dti.gov.ph<br /> <br /> Sorsogon 2F Benjamin Ty Bldg., cor. Vera & Quezon Sts., Sorsogon City, Sorsogon Phone: (+6356) 211.1475/421.5553 Telefax: (+6356) 421.5399 Email: R05.Sorsogon@dti.gov.ph<br /> <br /> Region VI Aklan JSM Bldg., Veterans Ave., Kalibo, Aklan Phone: (+6336) 268.3405/396.9086/500.7605 Telefax: (+6336) 268.5280 Email: R06.Aklan@dti.gov.ph<br /> <br /> Antique D123C Bldg., cor. Solana & T. Fornier Sts., San Jose, Antique Phone: (+6336) 396.9085 Telefax: (+6336) 540.8726 Email: R06.Antique@dti.gov.ph<br /> <br /> Capiz Sacred Heart of Jesus Ave., Pueblo de Panay, Brgy. Lawaan, Roxas City 86 <br /> <br /> <br /> <br /> Phone: (+6336) 396.9082/621.1151 Telefax: (+6336) 621.2637 Email: R06.Capiz@dti.gov.ph<br /> <br /> Telefax: (+6353) 500.9390 Email: R08.Biliran@dti.gov.ph<br /> <br /> Guimaras<br /> <br /> GF Wheelers Bldg., Baybay 5, Songco Borongan City, Eastern Samar Phone: (+6355) 560.9746 Telefax: (+6355) 261.3124 Email: R08.EasternSamar@dti.gov.ph<br /> <br /> Eastern Samar 2F MAVIKKS Bldg., New Site, San Miguel ,Jordan, Guimaras Phone: (+6333) 396.9083 Telefax: (+6333) 581.2119 Email: R06.Guimaras@dti.gov.ph<br /> <br /> Leyte Iloilo GF DTI Building J.M. Basa-Peralta Sts., Iloilo City Phone: (+6333) 335.0149/396.9081 Telefax: (+6333) 337.0392 Email: R06.Iloilo@dti.gov.ph<br /> <br /> Region VII Bohol 2F FCB Bldg., CPG Ave. Tagbilaran City, Bohol Phone:(+6338) 411.3302/ 501.8260/501.8828 Telefax: (+6338) 411.3533 Email: R07.Bohol@dti.gov.ph<br /> <br /> Cebu DTI Bldg., Osmena Blvd. cor. Lapu-lapu St. Cebu City Phone: (+6332) 255.3926 Telefax: (+6332) 255.6971 Email: R07.Cebu@dti.gov.ph<br /> <br /> Siquijor CF Bldg., Legaspi St., Poblacion Siquijor, Siquijor Phone: (+6335) 480.9065 Telefax: (+6335) 344.2238 Email: R07.Siquijor@dti.gov.ph<br /> <br /> 2F Himalayan Bldg., Brgy 78, Marasbaras, Tacloban City, Leyte Phone: (+6353) 832.4167 Email: R08.Leyte@dti.gov.ph<br /> <br /> Northern Samar Luisa Angley Bldg., Rizal St., 6400 Catarman, Northern Samar Phone: (+6353) 500.9298 Telefax: (+6355) 251.8334 Email: R08.NorthernSamar@dti.gov.ph<br /> <br /> Samar 2F Moratal Bldg., cor. Mabini Ave. & San Francisco St., Catbalogan 6700 Samar Phone: (+6355) 251.6417 Telefax: (+6355) 251.2196 Email: R08.Samar@dti.gov.ph<br /> <br /> Southern Leyte 2F SJC Bldg., cor. T. Oppus and E. Cabrera Sts., Tunga-tunga, Maasin, Southern Leyte Phone: (+6353) 570.8595-96 Fax: (+6353) 381.4099 Email: R08.SouthernLeyte@dti.gov.ph<br /> <br /> Region IX Isabela City<br /> <br /> Region VIII Biliran 2F R. Kho Bldg., cor. Caneja & Castin Sts., 6543 Naval, Biliran Phone: (+6353) 500.9677<br /> <br /> City Hall Bldg., Sunrise Isabela City, Basilan Email: R09.IsabelaCity@dti.gov.ph<br /> <br /> Zamboanga City 2F Vicente Wee Bldg., Veterans Ave. Zamboanga City Phone: (+6362) 991.2704-05<br /> <br /> 87 <br /> <br /> Misamis Occidental<br /> <br /> Fax: (+6362) 993.0594 Email: R09.ZamboangaCity@dti.gov.ph<br /> <br /> 1F Dajao Bldg., cor. Rizal-Pastrano Sts., Poblacion I, 7207 Oroquieta City Misamis Occidental Phone: (+6388) 521.2891 Telefax: (+6388) 531.1231 Email: R10.MisamisOccidental@dti.gov.ph<br /> <br /> Zamboanga del Norte GF Felicidad I Bldg., Quezon Ave., Miputak, Dipolog City Zamboanga del Norte Phone: (+6365) 212.2331/212.2944 Fax: (+6365) 212.5862 Email: R09.ZamboangaDelNorte@dti.gov.ph<br /> <br /> Misamis Oriental Antolin Building, Tiano-, Akut Sts. 9000 Cagayan de Oro City, Misamis Oriental Phone: (+638822) 712..473; (088) 857.4034 Telefax: (+ 638822) 722.291/857.4034 Email: R10.MisamisOriental@dti.gov.ph<br /> <br /> Zamboanga del Sur NACIDA Bldg., Capitol Complex, Pagadian City, Zamboanga del Sur Phone: (+6362) 214.3326/214.2516 Fax: (+6362) 850.7001 Email: R09.ZamboangaDelSur@dti.gov.ph<br /> <br /> Zamboanga Sibugay<br /> <br /> Region XI<br /> <br /> 2F Montebello Bldg., National Highway, Poblacion, Ipil, Zamboanga Sibugay Phone: (+6362) 333.5532 Telefax: (+6362) 955.4054 Email: R09.ZamboangaSibugay@dti.gov.ph<br /> <br /> Compostela Valley 2F Genacor Bldg., Arabejo Ave., Nabunturan Compostela Valley Province Telefax: (+6384) 376.0500 Email: R11.CompostelaValley@dti.gov.ph<br /> <br /> Region X<br /> <br /> Davao City Bukidnon Manuel Bldg., San Isidro St. 8700 Malaybalay City, Bukidnon Telefax: (+6388) 813.2101 Email: R10.Bukidnon@dti.gov.ph<br /> <br /> 2F Mintrade Bldg., Monteverde Ave. cor. Sales St., Davao City Phone: (+6382) 224.0511 Fax: (+6382) 225.4847 Email: R11.DavaoCity@dti.gov.ph<br /> <br /> Camiguin<br /> <br /> Davao del Norte<br /> <br /> DBP Bldg., cor. Gen. B. Aranas & J.P. Rizal Sts.,9100 Mambajao, Camiguin Phone: (+6388) 387.0036 Telefax: (+6388) 387.0037 Email: R10.Camiguin@dti.gov.ph<br /> <br /> Gov’t. Center, Brgy. Mankilam, Tagum City, Davao del Norte Phone: (+6384) 216.2390 Fax: (+6384) 216.3505 Email: R11.DavaodelNorte@dti.gov.ph<br /> <br /> Lanao del Norte<br /> <br /> Davao del Sur<br /> <br /> 0171 PM Durias Bldg., Quezon Ave. Ext. Pala-o, 9200 Iligan City, Lanao del Norte Phone:(+6363) 221.5534/221.5532/ 492.0025 Telefax: (+6363) 221.6151 Email: R10.LanaoDelNorte@dti.gov.ph<br /> <br /> 2F Medic Pharma Bldg., cor. Doña Aurora & Corregidor Sts., Digos City Davao del Sur Phone: (+6382) 272.0534 Telefax: (+6382) 553.2507 Email: R11.DavaodelSur@dti.gov.ph<br /> <br /> 88 <br /> <br /> Davao Oriental<br /> <br /> Sultan Kudarat<br /> <br /> 3F Valles Bldg., Rizal St. Mati City, Davao Oriental Phone: (+6387) 388.3735 Telefax: (+6387) 811.4072 Email: R11.DavaoOriental@dti.gov.ph<br /> <br /> 2F Quality Appliance Bldg., Alunan Highway ,9800 Tacurong City Sultan Kudarat Phone: (+6364) 477.0059 Telefax: (+6364) 200.3166 Email: R12.SultanKudarat@dti.gov.ph<br /> <br /> Region XII<br /> <br /> CARAGA<br /> <br /> Cotabato City 5F CYM Bldg., Don Ruﬁno Alonzo St. 9600 Cotabato City Phone: (+6364) 421.9952 Fax: (+6364) 421.3351 Email: R12.CotabatoCity@dti.gov.ph<br /> <br /> Agusan del Norte<br /> <br /> General Santos City<br /> <br /> Agusan del Sur<br /> <br /> Mezzanine Flr., R.A. Bldg., South Osmeña St. 9500 General Santos City Phone: (+6383) 552.8385 Fax: (+6383) 553.1033 Email: R12.GeneralSantos@dti.gov.ph<br /> <br /> Faustino A. Asis Bldg., Gov. D.O. Plaza Gov’t. Center, Prosperidad Agusan del Sur Telefax: (+6385) 343.7100 Fax: (+6385) 839.2025 Email: CARAGA.AgusandelSur@dti.gov.ph<br /> <br /> Rudy Tiu Bldg., KM. 2, J.C. Aquino Ave., 8600 Butuan City, Agusan del Norte Phone: (+6385) 341.5221 Telefax: (+6385) 225.3341<br /> <br /> North Cotabato Singao Road, Apo Sandawa Homes Phase III, 9400 Kidapawan City, North Cotabato Phone: (+6364) 577.1531 Telefax: (+6364) 577.1527 Email: R12.NorthCotabato@dti.gov.ph<br /> <br /> Surigao del Norte 2F Simtoco Bldg., Burgos St. 8440 Surigao City, Surigao del Norte Phone: (+6386) 232.4047 Telefax: (+6386) 826.2373 Email: CARAGA.SurigaodelNorte@dti.gov.ph<br /> <br /> Sarangani 2F National Agency Bldg. Capital Compound Alabel 9501 Sarangani Province Phone: (+6383) 508.2277 Fax: (+6383) 508.2014 Email: R12.Sarangani@dti.gov.ph<br /> <br /> Surigao del Sur<br /> <br /> South Cotabato<br /> <br /> Province of Dinagat Island<br /> <br /> 2F del Rosario Bldg., Gensan Drive cor. Zulueta St., 9506 Koronadal City, South Cotabato Telefax: (+6383) 228.2659 (+6383) 878.3648 Email: R12.SouthCotabato@dti.gov.ph<br /> <br /> Bernaldo Bldg.,P-3 Poblacion, San Jose Province of Dinagat Islands Phone: (0908) 227.0146 Email: CARAGA.Dinagat@dti.gov.ph<br /> <br /> 2F JTP Bldg., Donasco St., Tandag City Surigao del Sur Telefax: (+6386) 211.3029 Email: CARAGA.SurigaodelSur@dti.gov.ph<br /> <br /> 89 <br /> <br /> <br /> <br /> NEGROS ISLAND REGION<br /> <br /> NCR<br /> <br /> Negros Occidental<br /> <br /> Area I (Manila, Pasay, Parañaque)<br /> <br /> 3F Prudential Life Bldg. San Juan & Luzurriaga Sts. Bacolod City, Negros Occidental Phone: (+6334) 396.9084 Telefax: (+6334) 433.0250/704.2203 Email: R06.NegrosOccidental@dti.gov.ph<br /> <br /> Mezzanine Floor, Roxas Strip Bldg., Roxas Blvd. cor. Arnaiz Ave., Pasay Phone: (+632) 659.4203 Fax: (+632) 804.0307<br /> <br /> Negros Oriental<br /> <br /> Area II (Las Piñas, Makati, Muntinlupa, Taguig City, Pateros, Pasig City)<br /> <br /> 2F Uymatiao Bldg., San Jose St. Dumaguete City, Negros Oriental Phone: (+6335) 225.7210-11/422.5509 Telefax: (+6335) 422.1764 Email: R07.NegrosOriental@dti.gov.ph<br /> <br /> 2F Metro House Bldg. 345 Sen. Gil J. Puyat Ave., Makati City Phone: (+632) 811.8236 Fax: (+632) 811.8271 Email: NCR@dti.gov.ph<br /> <br /> Area III (Mandaluyong City, Marikina, Quezon City, San Juan) 3F Lux Bldg., Highway 54 Plaza, EDSA, Mandaluyong City Phone: (+632) 570.3716 Fax: (+632) 571.4751 Email: NCR.Area3@dti.gov.ph<br /> <br /> Area IV (Caloocan, Navotas, Malabon, Valenzuela) 3F Lux Bldg., Highway 54 Plaza, EDSA, Mandaluyong City Phone: (+632) 570.3716 Fax: (+632) 571.4751<br /> <br /> 90 <br /> <br /> <br /> <br /> A copy of the Republic Act No. 9178: BMBEs Act of 2002 and its IRR can be downloaded at www.dti.gov.ph - MSME Laws section.<br /> <br /> <br /> <br /> </div> </div> </div> </div> </div> </div> <div class="row hidden-xs"> <div class="col-md-12"> <h4></h4> <hr /> </div> <div class="col-lg-3 col-md-4"> <div class="box-product doc"> <div class="doc-meta-thumb name"> <a href="https://p.pdfkul.com/irr-of-ra-10909-or-the-no-shortchanging-act-of-2016pdf-_59ccdfb91723dd347bfcb555.html"> <img src="https://p.pdfkul.com/img/300x300/irr-of-ra-10909-or-the-no-shortchanging-act-of-201_59ccdfb91723dd347bfcb555.jpg" alt="IRR of RA 10909 or the No Shortchanging Act of 2016.pdf ..." height="200" class="block" /> <h4 class="name-title">IRR of RA 10909 or the No Shortchanging Act of 2016.pdf ...</h4> </a> </div> </div> </div> <div class="col-lg-3 col-md-4"> <div class="box-product doc"> <div class="doc-meta-thumb name"> <a href="https://p.pdfkul.com/ra-8751-countervailing-act-of-1999pdf_59d5ffba1723ddd5b5bfc289.html"> <img src="https://p.pdfkul.com/img/300x300/ra-8751-countervailing-act-of-1999pdf_59d5ffba1723ddd5b5bfc289.jpg" alt="RA 8751 - 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Key Exchange: secp256r1 (NIST ...</div> </div> </div> <div class="clearfix"></div> <hr class="mt-15 mb-15" /> </div> <div class="row m-0"> <div class="col-md-3 col-xs-3 pl-0 text-center"> <a href="https://p.pdfkul.com/michigan-military-act-act-150-of-1967-an-act-to-provide-for-the-_5a889a1c1723dd8455be0edb.html"> <img src="https://p.pdfkul.com/img/60x80/michigan-military-act-act-150-of-1967-an-act-to-pr_5a889a1c1723dd8455be0edb.jpg" alt="" width="100%" /> </a> </div> <div class="col-md-9 col-xs-9 p-0"> <a href="https://p.pdfkul.com/michigan-military-act-act-150-of-1967-an-act-to-provide-for-the-_5a889a1c1723dd8455be0edb.html"> MICHIGAN MILITARY ACT Act 150 of 1967 AN ACT to provide for the ... </a> <div class="doc-meta"> <div class="doc-desc">Feb 7, 2018 - to aid of civil authorities and other emergency service; bonding of officers; military discipline; accounting and responsibility of officers for public funds and .... will be credited to the federal military points system, in a manner a</div> </div> </div> <div class="clearfix"></div> <hr class="mt-15 mb-15" /> </div> <div class="row m-0"> <div class="col-md-3 col-xs-3 pl-0 text-center"> <a href="https://p.pdfkul.com/michigan-military-act-act-150-of-1967-an-act-to-provide-for-the-_59b6db4f1723dda273d9b435.html"> <img src="https://p.pdfkul.com/img/60x80/michigan-military-act-act-150-of-1967-an-act-to-pr_59b6db4f1723dda273d9b435.jpg" alt="" width="100%" /> </a> </div> <div class="col-md-9 col-xs-9 p-0"> <a href="https://p.pdfkul.com/michigan-military-act-act-150-of-1967-an-act-to-provide-for-the-_59b6db4f1723dda273d9b435.html"> MICHIGAN MILITARY ACT Act 150 of 1967 AN ACT to provide for the ... </a> <div class="doc-meta"> <div class="doc-desc">signature, showing the person's prior service in the state military establishment. ... general public by any means and media in any digital media format, film, ...</div> </div> </div> <div class="clearfix"></div> <hr class="mt-15 mb-15" /> </div> <div class="row m-0"> 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